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Property Investment: A Tax Guide 2023-24

Property Investment: A Tax Guide 2023-24

  • Author:
  • Publisher: Claritax Books
  • ISBN: 9781912386888
  • Previous Edition ISBN: 9781912386710
  • Published In: August 2023
  • Format: Paperback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
New Edition is available now !
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  • Description 
  • Contents 

Details

This title leads the reader through the lifecycle of property ownership, from acquisition to eventual disposal.

At each stage, the tax issues are clearly explained and illustrated, with worked examples throughout. The book will be invaluable for tax advisers with property-owning clients (and no doubt for many property owners themselves).

The various tax topics are addressed in depth, and are always fully rooted in the appropriate legislation and relevant case law. The writing style is accessible, and the emphasis throughout is on addressing the real tax issues that owners and their advisers have to grapple with.

Difficult issues, such as the complex tax rules for lease premiums and the sometimes grey areas around the division between revenue and capital expenditure, are addressed in depth.

Introduction and overview
Start-up issues – acquisition of rental assets
  • Ownership structures
  • Trading or investing?
  • Stamp taxes
  • VAT for landlords
Operational phase – running the property portfolio
  • Taxation of rental profits
  • Interest relief
  • Capital allowances
  • Maintaining the property – the tax issues
  • The lease premium rules
  • The taxation of reverse premiums
  • The tax treatment of property losses
  • ATED for landlords
Re-structuring and exit issues
  • Re-structuring and exit issues for landlord and tenant
  • Selling up – re-structuring and exit issues for the landlord.

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