Property Tax Planning

Philip Spencer (Autor)

Media-Kombination

400 Seiten

2011 | 11th Revised edition
Bloomsbury Professional
978-1-84766-771-7 (ISBN)

Infos

The 11th 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. This logical and user-friendly book is divided into four sections reflecting the four categories of property ownership: property investors; property dealers and developers; trading premises; and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law. This 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.

Autor

Philip Spencer is a tax partner at BDO LLP.

Inhalt

PART A Property Investors; 1 Acquisition 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 gains planning: replacement of business asset ('roll-over') relief; 31 Capital gains tax planning - Entrepreneur's Relief for individuals and trusts; 32 Capital gains planning for companies - exemption for sales of substantial shareholdings; 33 Tax-free statutory compensation; 34 Construction Industry Scheme; 35 VAT and trading premises; PART D Private Residences; 36 Motive for acquisition of a residence; 37 Main residence election where more than one property is owned; 38 Land and buildings included with a residence - maximising the exemption; 39 Converting, reconstructing or refurbishing a main residence; 40 Main residence: taking advantage of the exemption for the last three years of ownership; 41 Temporary absences - preserving the exemption; 42 Taking advantage of the exemption on let property; 43 Main residences: periods before 31 March 1982; 44 Rent a room: income tax exemption on part letting of a main residence; 45 Expense deductions for business use of home.

Produkt-Details

• Verlagsort: London
• Sprache: englisch
• Maße: 156 x 234 mm
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 1-84766-771-6 / 1847667716
• ISBN-13: 978-1-84766-771-7 / 9781847667717
• Zustand: Neuware