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Buy-To-Let Property Tax Handbook

Buy-To-Let Property Tax Handbook

Author: Mark McLaughlin
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781784510541
Published In: March 2017
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

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.

Chapter 1: Commencement of a property rental business

Stamp duty land tax

Interest relief

Chapter 2: Calculating profits or losses

Property income

Property expenses

Capital or revenue

Reverse premiums

Chapter 3: Capital allowances

Business property renovation allowance

Chapter 4: Furnished lettings

Wear and tear allowance