Offshore Investment in UK Property
FT Law & Tax (Verlag)
978-0-7520-0139-5 (ISBN)
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This text offers guidance to professionals advising UK and foreign investors considering the use of an offshore investment structure to acquire UK property interests or as a tax shelter. The book covers: all the relevant tax legislation: company and commercial law aspects; and anti-avoidance provisions available for investment. It also includes questions and answers, checklists, specimen tax-led structures and a summary of all key tax planning points.
Income tax and corporation tax on UK land trading profits; UK rental income; Capital gains tax and corporation tax on chargeable gains; Residence, ordinary residence and domicile; Artificial transactions in land (s 776) and non-resident investors and dealers; Trading, capital gains tax and s 776 - which one will Revenue go for?; Anti-avoidance provisions aimed at UK based taxpayers; Value Added Tax; Stamp Duty; The surprising subcontractor provisions; Offset of interest and capital allowances against rent; Funding UK property deals through 'golden bonds'; Land transfers between overseas companies; Partnerships; Joint venture company; Joint venture not comprising a partnership; Unauthorised unit trusts; UK home problems for overseas domiciliaries; Novel entities and the UK tax authorities; Section 13 plans.
| Reihe/Serie | Longman Special Report Series |
|---|---|
| Zusatzinfo | d. |
| Verlagsort | London |
| Sprache | englisch |
| Gewicht | 664 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-7520-0139-6 / 0752001396 |
| ISBN-13 | 978-0-7520-0139-5 / 9780752001395 |
| Zustand | Neuware |
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