Property taxation is a particularly complex area and whilst there are several tomes on the subject which broadly cover real estate, including commercial, residential, business premises, developments and lettings.
The Buy-To-Let Property Tax Handbook (previously known as Taxation of Rental Property Business offers a more concise and targeted approach on buy-to-let for practitioners with landlord clients.
With the increase in the buy-to-let market in recent years this new title provides a specific information resource which includes worked examples, case studies, focus points and pitfalls to be aware of. Following a logical sequence from the commencement of cessation of a rental property business, and based around the structure of relevant legislation and HMRC guidance, this title is an essential guide for tax practitioners and accountants who need to advise on all tax aspects of a buy-to-let property business.
Buy-To-Let Property Tax Handbook includes chapters dedicated to furnished lettings, holiday lettings, non-resident landlords, jointly-owned properties and content on incorporating a rental property business and how to calculate post-cessation income and loss.