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Property Tax Planning 16th ed (eBook)

Andy Crossman

ISBN13: 9781526507365

Published: May 2019

Publisher: Bloomsbury Professional

Country of Publication: UK

Format: eBook (ePub)

Price: Out of print
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9781526507358
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Helping you quickly 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.

Updated in line with Finance Act 2018:

New SDLT relief for first-time buyers
Income received by non-UK resident companies from UK property rentals will be chargeable to corporation tax, rather than income tax, from April 2020
Non-resident capital gains on any immovable property subject to tax from April 2019.

Also includes the following:

Changes to substantial shareholding exemption (F(No 2)A 2017, ss26-28)
Carry forward loss rules/changes to group relief (F(No 2)A 2017, s18 and Sch4)
Effective replacement of worldwide debt cap with the Corporate Interest Restriction rules from 1 April 2017 (F(No 2)A 2017, s20 and Sch 5)
Commentary on the Hybrid Rules that can prevent tax deductions for financing costs
Changes to trading in land and transactions in land, based on changes introduced in March and July 2016
New section on Base Erosion and Profit Shifting (BEPS)
Commentary around avoidance practices and HMRC success in 2016 and 2017 with reference to case law, in particular the Development Securities.

Subjects:: Taxation, eBooks

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; 3A Relief for finance costs incurred by individuals, trustees and; non-UK resident investment companies; 3B 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. Other allowances; 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 and the further possibility of selling to a UK REIT; 16. Planning for losses: capital losses and surplus management; expenses; 17. Planning for losses: transfer of investment property to a; dealing company; 18. VAT planning for property investors; 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 antiavoidance; provisions; 25. Construction Industry Scheme; 26. VAT points for property developers; 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 gains planning: replacement of business asset ('rollover'); relief; 31. Capital gains tax planning: entrepreneurs' and investors'; reliefs for individuals and trusts; 32. Capital gains planning for companies: exemption for sales of; substantial shareholdings; 33. Tax-free statutory compensation; 34. Construction Industry Scheme; 35. VAT and trading premises; Part D Private Residences; 36. The capital gains tax, ATED and SDLT regimes for; residential property; 37. Motive for acquisition of a residence; 38. Main residence election where more than one property is; owned; 39. Land and buildings included with a residence – maximising; the exemption; 40. Converting, reconstructing or refurbishing a main residence; 41. Main residence: taking advantage of the exemption for the; last 18 months of ownership; 42. Temporary absences: preserving the exemption; 43. Taking advantage of the exemption on let property; 44. Main residences: periods before 31 March 1982; 45. Rent a room: income tax exemption on part letting of a main; residence; 46. Expense deductions for business use of home; Appendices; Index