Offshore Investment in UK Land

This second edition of a successful book provides detailed analysis of the tax provisions which must be considered when overseas companies or individuals are investing in, developing or trading in UK land. Substantially updated as a result of the 1995/1996 Finance Acts, this book's value has been further enhanced with the inclusion of: - revised chapters on UK rental income, VAT, offset of interest against rent and section 13 plans - useful new chapters on discounted bond property funding arrangements, FURBS, transfer of land for shares and s 162 schemes, buy back of shares, resisting land outside the UK, UK banks and other interests and UK agents - practical illustrations of the principal tax structures in use, with diagrams for easier understanding - checklist of the tax law provisions to consider when setting up a structure It includes new chapters on the Netherlands and Netherland Antilles, USA and Jersey - and an expanded interpretation of UK tax law for practitioners overseas. Readers will find this an invaluable and complete source of reference.
* Indispensable - 'must have' tax planning information for specialists from the expert * Practical - highly illustrative approach with extensive diagrams and examples * Topical - increased activity in this area because of relaxed rules on tax treatment on rental income * Comprehensive - now provides coverage of more offshore centres with appropriate regimes for investment in the UK property market.
 
This second edition of a successful book provides detailed analysis of the tax provisions which must be considered when overseas companies or individuals are investing in, developing or trading in UK land. Substantially updated as a result of the 1995/1996 Finance Acts, this book's value has been further enhanced with the inclusion of: - revised chapters on UK rental income, VAT, offset of interest against rent and section 13 plans - useful new chapters on discounted bond property funding arrangements, FURBS, transfer of land for shares and s 162 schemes, buy back of shares, resisting land outside the UK, UK banks and other interests and UK agents - practical illustrations of the principal tax structures in use, with diagrams for easier understanding - checklist of the tax law provisions to consider when setting up a structure It includes new chapters on the Netherlands and Netherland Antilles, USA and Jersey - and an expanded interpretation of UK tax law for practitioners overseas. Readers will find this an invaluable and complete source of reference.
* Indispensable - 'must have' tax planning information for specialists from the expert * Practical - highly illustrative approach with extensive diagrams and examples * Topical - increased activity in this area because of relaxed rules on tax treatment on rental income * Comprehensive - now provides coverage of more offshore centres with appropriate regimes for investment in the UK property market.