Property Taxes 2019/20

Erscheinungsjahr 2019
ISBN: 978-1-5265-0876-8
Verlag: Bloomsbury

Buch, Englisch, 1432 Seiten, Paperback, Format (B × H): 156 mm x 234 mm

This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions.

Property Taxes 2019/20 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients' tax liabilities to a minimum.

This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019.

Changes incorporated into this edition include:

Major changes to capital gains tax, including the scrapping of ATED-related CGT
The extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential property
New 30 day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next year
New SDLT relief for first time buyers
Extension of IHT to indirect disposals of UK residential property
New capital allowance for expenditure on structures and buildings
Updated case law

Autoren/Hrsg.

Maas, Robert

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

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

Über Autor(innen)

Maas, Robert
Robert W Maas FCA FTII FIIT TEP is a tax consultant at CBW Tax. He is one the UK's leading experts on the taxation of employments, and is an experienced tax writer and speaker. Robert was awarded the Lifetime Achievement award at the Taxation Awards 2013.

Robert W Maas FCA, FTII, FIIT, TEP is a tax consultant at CBW Tax. One of the UK's leading experts on property taxes, he is an experienced tax writer and speaker and was awarded the Lifetime Achievement award at the Taxation Awards 2013.