Property Taxes 2013/14

ISBN-13: 9781780431765 / Angielski / Miękka / 2014 / 1248 str.

Robert W. Maas

Opis

The structuring of property transactions in the UK is one of the most difficult areas of tax planning, and this leading title, written by a well known practitioner with over 30 years' experience in the field, explains the law clearly, with an emphasis on practical application. Key issues, such as the distinction between dealing transactions and investment transactions, are covered, as are all relevant UK taxes, including council tax and landfill tax. This essential annual volume provides clear advice and information covering all elements of the UK taxation provisions relating to land transactions. Easy to use, lucid, and highly practical, Property Taxes 2013/14 will enable tax practitioners to find the answers to their tax planning questions quickly and help keep their clients' tax liabilities to a minimum. The book includes coverage on: rents * premiums * relief for interest payable * investment or dealing? * tax aspects of property dealing companies * tax aspects of property investment companies * problems of development * refurbishments * allowances for capital expenditure * tax on chargeable gains * business occupation of property * private residences * artificial transactions in land * use of overseas companies to acquire UK properties * real estate investment trusts * VAT * inheritance tax * stamp duty land tax * stamp duty * council tax * landfill tax

Spis treści

Chapter 1 Introduction Chapter 2 Rents Chapter 3 Premiums Chapter 4 Relief for Interest Payable Chapter 5 Investment or Dealing? Chapter 6 Tax Aspects of Property Dealing Companies Chapter 7 Tax Aspects of Property Investment Companies Chapter 8 Problems of Development Chapter 9 Refurbishments Chapter 10 Allowances for Capital Expenditure Chapter 11 Tax on Chargeable Gains Chapter 12 Business Occupation of Property Chapter 13 Private Residences Chapter 14 Artificial Transactions in Land - CTA 2010, ss 815-833; ITA 2007, ss 752-772 Chapter 15 Use of Overseas Companies to Acquire UK Properties Chapter 16 Value Added Tax on Residential Property Chapter 17 Value Added Tax on Commercial Property Chapter 18 Inheritance Tax Chapter 19 Stamp Duty Land Tax Chapter 20 Annual Tax on Enveloped Dwellings Chapter 21 The Council Tax Chapter 22 Landfill Tax Chapter 23 Miscellaneous Appendix 1 Meaning of 'Connected Persons' Appendix 2 Enterprise Zones Appendix 3 Disadvantaged Areas