Tolley's Property Taxes

Robert W. Maas (Autor)

Buch | Softcover

607 Seiten

1998
Tolley Publishing (Verlag)
978-1-86012-832-5 (ISBN)

Infos

This is a guide to the taxation provisions relating to land transactions, providing a single source of information for those concerned with this complex area. It offers numerous examples and planning ideas, extracts from Hansard, concessions and press releases, and case law and developments.

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This is a guide to the taxation provisions relating to land transactions, providing a single source of information for those concerned with this complex area. It offers tables of cases, statutory instruments and statutes, 38 worked examples and planning points, extracts from Hansard, concessions and press releases, and case law and developments. It also provides coverage of the Finance Act 1998.

Inhalt

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 - ICTA 198, s776; use of overseas companies to acquire UK properties; woodlands; value added tax; inheritance tax; stamp duty; council tax; landfill tax; miscellaneous; appendices; meaning of connected persons; enterprise zones; VAT on transactions prior to 1st April 1989; apportionments of income of a close company.

Produkt-Details

• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• Themenwelt: Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
• ISBN-10: 1-86012-832-7 / 1860128327
• ISBN-13: 978-1-86012-832-5 / 9781860128325
• Zustand: Neuware