Now in its third edition, this book aims to provide a complete sourde of information on how to handle land transactions and property administration so that tax payments are kept to a minimum. Essentially practical, it discusses all possible tax planning opportunities. Tax planning ideas are highlighted and explained in every chapter and the text has been substantially revised and updated to include all relevant 1988 Finance Act changes. It discusses the implications of the EEC decision on VAT for property transactions, includes information on PINCS and the "Neville Russell" and "Gleneagles" cases, while separate chapters deal with inheritance tax, capital gains tax, income tax, VAT and stamp duty. There is also a check list to ensure all tax aspects of a particular transaction are considered and full use is made of worked examples to explain tax planning schemes. The work is designed for solicitors, accountants, property developers and owners, property managers, chartered surveyors, land and estate agents.
Now in its third edition, this book aims to provide a complete sourde of information on how to handle land transactions and property administration so that tax payments are kept to a minimum. Essentially practical, it discusses all possible tax planning opportunities. Tax planning ideas are highlighted and explained in every chapter and the text has been substantially revised and updated to include all relevant 1988 Finance Act changes. It discusses the implications of the EEC decision on VAT for property transactions, includes information on PINCS and the "Neville Russell" and "Gleneagles" cases, while separate chapters deal with inheritance tax, capital gains tax, income tax, VAT and stamp duty. There is also a check list to ensure all tax aspects of a particular transaction are considered and full use is made of worked examples to explain tax planning schemes. The work is designed for solicitors, accountants, property developers and owners, property managers, chartered surveyors, land and estate agents.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
Editions-Typ
Illustrationen
Maße
Höhe: 297 mm
Breite: 213 mm
Gewicht
ISBN-13
978-0-85121-454-2 (9780851214542)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Klassifikation
Land law and taxation; rent - the passive income; lease premium provisions - conversion of capital into income; dealers and developers who deal in land; trading expenditure; property investment companies - relief for management expenses; interest relief; tax relief through capital allowances; capital gains tax; annual profits or gains (General case VI); artificial transactions in land (S776); value added tax; stamp duty; subcontractors in the construction industry; private residence and employees' accommodation; leasehold transactions; sale and leaseback - a tax efficient operation; finance leases; mortgages; land options; land partnerships and land exchanges; capital loss companies; deducting tax at source; choosing the length of a lease; choosing a development structure; the taxation of non-residents who develop, invest and deal in UK property; land tax check-list with explanations.
