Property Taxes 2014/15

Robert W. Maas (Autor)

Buch | Softcover

1268 Seiten

2015
Bloomsbury Professional (Verlag)
978-1-78043-443-8 (ISBN)

Infos

The structuring of property transactions is one of the most difficult areas of tax planning, and this leading title, written by a well known practitioner with over 30 years' experience in the field, explains the law clearly with an emphasis on practical application. Key issues such as the distinction between dealing transactions and investment transactions are covered, as are all relevant taxes, including council tax and landfill tax. 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 2014/15 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 including: 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.

Autor

Robert W Maas FCA FTII FIIT TEP of Blackstone Franks LLP

Inhalt

Contents 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 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 The Council Tax Chapter 22 Landfill Tax Chapter 23 Miscellaneous

Produkt-Details

• Erscheint lt. Verlag: 26.3.2015
• Verlagsort: London
• Sprache: englisch
• Maße: 156 x 234 mm
• Gewicht: 1249 g
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-78043-443-X / 178043443X
• ISBN-13: 978-1-78043-443-8 / 9781780434438
• Zustand: Neuware