Property Tax Planning

10. Auflage 2010
ISBN: 978-1-84766-529-4
Verlag: Bloomsbury

Medienkombination, Englisch, Paperback and eBook, Format (B × H): 156 mm x 234 mm

The 10th edition of Property Tax Planning is an indispensable property guide for tax practitioners, property lawyers, surveyors and property owners. With worked examples throughout, it clearly highlights the tax planning opportunities and potential pitfalls that may arise during property transactions.

The highly practical layout will help you quickly establish problem areas and potential tax breaks. It has been fully revised and updated to the latest Finance Act.

Each planning consideration is outlined alongside the specialist technical guidance to help you apply it in practice. If you advise on any property related matter, this book will prove indispensable to your work.

Autoren/Hrsg.

Spencer, Philip

Fachgebiete

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

Inhaltsverzeichnis

Part A Property Investors
1 Acquisitions of a property through a non-UK resident company; 2 Property ownership through a non-UK resident trust; 3A Relief for finance costs incurred by individuals, trustees and non-UK resident investment companies; 3B Finance costs for UK property investment companies; 4 Repairs, renewals and improvements; 5 Stamp duty land tax; 6 Capital allowances on plant and machinery; 7 Capital allowances on specialised buildings; 8 Holding investment property through a company; 9 Premiums received; 10 Letting as a trade; 11 Capital gains planning: properties held at 31 March 1982; 12 Capital gains planning: the indexation allowance; 13 Capital gains planning: deferring a sale; 14 Capital gains planning: selling the company rather than the property and the further possibility of selling to a UK REIT; 15 Enterprise Investment Scheme deferral relief; 16 Planning for losses: capital losses and surplus management expenses; 17 Planning for losses: transfer of property to a dealing company; 18 VAT planning for property investors

Part B property Dealers and Developers
19 Tax relief for reductions in property values; 20 Reclassification of trading stock as investment property; 21 Tax planning on the transfer of trading stock; 22 Tax relief for finance costs; 23 Acquiring a trading company with tax losses; 24 Selling shares in a property trading company and anti-avoidance provisions; 25 Construction Industry Scheme; 26 VAT points for property developers

Part C Trading Premises
27 Premium relief on the acquisition of a short lease; 28 Tax relief for finance costs; 29 Capital allowances on plant and machinery; 30 Capital allowances on industrial buildings; 31 Capital allowances on qualifying hotels; 32 Capital allowances on agricultural buildings; 33 Capital allowances on enterprise zone buildings and renovations/conversions in assisted areas; 34 Capital gains planning: replacement of business asset (‘roll-over’) relief; 35 Capital gains tax planning - Entrepreneur’s Relief for individuals and trusts; 36 Capital gains planning for companies - exemption for sales of substantial shareholdings; 37 Tax-free statutory compensation; 38 Construction Industry Scheme; 39 VAT and trading premises

Part D Private Residences
40 Motive for acquisition of a residence; 41 Main residence election where more than one property is owned; 42 Land and buildings included with a residence - maximising the exemption; 43 Converting, reconstructing or refurbishing a main residence; 44 Main residence: taking advantage of the exemption for the last three years of owne

Über Autor(innen)

Philip Spencer is a tax partner at BDO LLP.