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Edited by: William Day, Julius Grower

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Jonathan Karas

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ISBN13: 9780406900067

ISBN: 040690006X

New Edition ISBN: 040691902X

Published: July 2000

Publisher: LexisNexis Butterworths

Country of Publication: UK

Format: Paperback

Price: Out of print

This authoritative work deals with the tax implications of various types of land transaction, both residential and commercial.

Considers the different types of situations that arise and discusses the tax aspects to bear in mind for particular categories of taxpayer
Includes worked examples and provides clear definitions of the concepts employed

Contents:: PART I - INVESTMENT IN LAND; 1. Taxation of Rents; 2. Taxation of Rents - The Old Rules; 3. The Computation of Taxable Business Profits; 4. Capital Allowances; 5. Interest; PART II - TAXES ON TRANSFERS OF INTERESTS IN LAND; 6. Trading in Land; 7. Purchasing or Developing for Profit; 8. Taxation of Capital Gains; 9. Taxation of Capital Gains - Part Disposals; 10. Inheritance Tax; 11. Value Added Tax; 12. Stamp Duty; PART III - PARTICULAR TAXPAYERS; 13. Investment and Dealing Companies; 14. Non-Residents; 15. Other Property Ownership Vehicles; PART IV - PARTICULAR TRANSACTONS; 16. The Grant of a Head Lease; 17. The Assignment of a Lease; 18. The Grant of a Sub-Lease; 19. Reverse Premiums; 20. The Variation, Surrender and Forfeiture of a Lease; 21. Disposals of Freeholds and Leasehold Reversions; 22. The Acquisition and Merger of Seperate Interests; 23. Conveyances and Reconveyances; 24. Property Finance Transactions; 25. Options, Pre-Emptions and Forfeited Deposits; 26. Transfer of Land to a Company; 27. Transactions Within Groups of Companies; 28. Acquisitions and Disposals by way of Gift at Undervalue; 29. Devolution at Death; 30. Disposals to Local and Public Authorities; PART V - SPECIAL CATEGORIES OF PROPERTY; 31. Private Residences; 32. Industrial and Commercial Property; 33. Mineral Bearing Land; 34. Agricultural Land; 35. Woodlands; 36. Wayleaves, Tolls and Cemeteries; Appendix A; Index