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Property Tax Planning 7th Edition

Only £95.00
Property Tax Planning 7th Edition

Property Tax Planning 7/ed

Written By Philip Spencer

Property Tax Planning 7/ed is a comprehensive guide to property tax, explaining the tax planning opportunities and pitfalls arising from buying and selling property, as well as the legal implications of property transactions.

Divided into four parts; property investment, property dealing and developing, trading premises and private residences, each deals with a principle area of property tax ownership. Research, relevant cases and examples are used throughout to aid understanding.

Individuals, companies, accountants, tax practitioners and professionals will find this book a convenient and essential reference guide to property tax.

Includes all the key property tax planning information:

  • Up to date to the Finance Act 2007 including all significant changes in legislation
  • Stamp Duty Land Tax Relief rules and regulations
  • Introduction of the UK Real Estate Investment Trust and Sharia Compliant Finance
  • Changes to the tax regime to accommodate Alternative Finance structures
  • Proposed legislation for changes to the capital allowance regime for machinery and plant
  • Improvements to the Construction Industry Scheme from April 2007
  • Coverage of the Government's Pre-Budget proposals announced in October 2007


Bibliographic detail

ISBN/ISSN: 978 1 84766 060 2
Publication Date: Jan 2008
Format: Paperback
Availability: In print
List price: £95.00

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Associated Products

Tax Planning for Family and Owner-Managed Companies 2007-2008
Tax Planning for Family and Owner-Managed Companies 2007-2008
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Property Taxes 2007-08
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Core Tax Annuals 2007/08 FULL SET
Core Tax Annuals 2007/08 FULL SET
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Tax Planning 2007/08
Tax Planning 2007/08
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  • Description
  • Reviews
Contents
    Part A: Property Investors
  1. Acquisition of a property through a non-UK resident company
  2. Property ownership through a non-UK resident trust
  3. Relief for finance costs incurred by individuals, trustees and non-UK resident investment companies, and 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
  15. Capital gains planning: 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

    19. 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

    27. 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 allowances on industrial buildings
  31. Capital allowances on qualifying hotels
  32. Capital allowances on agricultural buildings
  33. Capital allowances on enterprise zone buildings and renovations/conversions in assisted areas
  34. Capital gains planning: Replacement of business asset ('roll-over') relief
  35. Capital gains planning - taper relief and beyond
  36. Capital gains planning for companies - Exemption for sales of substantial shareholdings
  37. Tax-free statutory compensation
  38. Construction Industry Scheme
  39. VAT and trading premises

    40. Part D: Private Residences

  40. Motive for acquisition of a residence
  41. Main residence election where more than one property is owned
  42. Land and buildings included with a residence - maximising the exemption
  43. Converting, reconstructing or refurbishing a main residence
  44. Main residence: taking advantage of the exemption for the last three years of ownership
  45. Temporary absences - preserving the exemption
  46. Taking advantage of the exemption on let property
  47. Private residences: periods before 31 March 1982
  48. Rent a room: income tax exemption on part letting of a main residence
  49. Expense deductions for business use of home

Appendices

  1. Items of expenditure on buildings and structures qualifying and non-qualifying as plant
  2. Enterprise zones
  3. Definition of industrial building
  4. Construction operations for the purposes of the Construction Industry Scheme
  
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