Property Tax Planning

Description

Helping to establish tax planning opportunities and potential pitfalls, the book is divided into 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.

The new 17th Edition, fully updated by Zeeshan Khilji, covers:

– Changes in SDLT and LTT thresholds and reliefs
– Changes to rules around non-residents paying corporation tax on gains arising on disposals of all immovable property, both residential and commercial
– Changes to rules around non-resident corporate landlords of UK property now having to pay corporation tax (previously income tax) on income
– Changes to rules around UK resident individuals paying CGT on all UK residential property gains within 30 days (then changed to 60 days)
– Changes to principal private residence relief rules, where CGT lettings relief restricted to those living alongside their tenants only
– The introduction of the new rules around residential property developer tax
– Latest update on multiple dwellings relief
– New material on property incorporations

Additional information