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Informationen zum Autor Robert W Maas FCA! FTII! FIIT! TEP is a tax consultant at CBW Tax. One of the UK's leading experts on property taxes! he is an experienced tax writer and speaker and was awarded the Lifetime Achievement award at the Taxation Awards 2013. An essential annual title providing clear advice and information covering all elements of the taxation provisions relating to land transactions. Zusammenfassung This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions.Property Taxes 2019/20 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients' tax liabilities to a minimum.This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019. Changes incorporated into this edition include:Major changes to capital gains tax! including the scrapping of ATED-related CGTThe extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential propertyNew 30 day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next yearNew SDLT relief for first time buyersExtension of IHT to indirect disposals of UK residential propertyNew capital allowance for expenditure on structures and buildingsUpdated case law Inhaltsverzeichnis Chapter 1 Introduction Chapter 2 Rents Chapter 3 Premiums Chapter 4 Relief for Interest Payable Chapter 5 Investment or Dealing? Chapter 6 Tax Aspects of Property Dealing Chapter 7 Tax Aspects of Property Investment Chapter 8 Problems of Development Chapter 9 Refurbishments Chapter 10 Allowances for Capital Expenditure Chapter 11 Tax on Chargeable Gains Chapter 12 Business Occupation of Property Chapter 13 Private Residences Chapter 14 Artificial Transactions in Land - CTA 2010! Part 8ZB; ITA 2007! Part 9A Chapter 15 Use of Overseas Companies to Acquire UK Properties Chapter 16 Value Added Tax on Residential Property Chapter 17 Value Added Tax on Commercial Property Chapter 18 Inheritance Tax Chapter 19 Stamp Duty Land Tax Chapter 20 Annual Tax on Enveloped Dwellings Chapter 21 Council Tax Chapter 22 Landfill Tax Chapter 23 Miscellaneous Appendix 1: Meaning of 'Connected Persons' Appendix 2: Enterprise Zones Appendix 3: Disadvantaged Areas Appendix 4: Obsolete Capital Allowances Provisions ...
