Property Taxes 2019/20

ISBN-13: 9781526508768 / Angielski

Robert Maas

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 Chapter 7 Tax Aspects of Property Investment 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, Part 8ZB; ITA 2007, Part 9A 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 Council Tax Chapter 22 Landfill Tax Chapter 23 Miscellaneous Appendix 1: Meaning of ‘Connected Persons’ Appendix 2: Enterprise Zones Appendix 3: Disadvantaged Areas Appendix 4: Obsolete Capital Allowances Provisions