Property Taxes 2011/12

1. Auflage 2012
ISBN: 978-1-84766-776-2
Verlag: Bloomsbury

Buch, Englisch, 1216 Seiten, Paperback + eBook, Format (B × H): 152 mm x 229 mm

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

Easy to use, lucid, and highly practical, Property Taxes 2011/12 will enable tax practitioners to find the answers to their tax planning questions quickly, and help keep their clients' tax liabilities to a minimum.

Everything you need to know on property taxes can be found in this book:

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.

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 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 (formerly ICTA 1988, s 776); Chapter 15 Use of Overseas Companies to Acquire UK Properties; Chapter 16 Real Estate Investment Trusts; Chapter 17 Value Added Tax; Chapter 18 Inheritance Tax; Chapter 19 Stamp Duty Land Tax; Chapter 20 Stamp Duty; Chapter 21 The Council Tax; Chapter 22 Landfill Tax; Chapter 23 Miscellaneous.

Über Autor(innen)

Maas, Robert
The author Robert W Maas FCA FTII FIIT TEP is one the UK's leading experts on the taxation of employments, and is an experienced tax writer and speaker. He supplies the answers to your tax planning questions and ensures both you and your clients are receiving the best possible tax advice.

Written by leading tax writer Robert W Maas FCA FTII FIIT TEP of Blackstone Franks LLP