Gammie & de Souza: Land Taxation

Taxation › U.K.

Gammie & de Souza: Land Taxation

Edited by Jeremy de Souza · Malcolm Gammie
Sweet & Maxwell U.K.

Specifications

ISBN-13
9780421275409
Publisher
Sweet & Maxwell U.K.
Format
Loose-leaf
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This work provides a definitive analysis of the system of taxation in the UK as it affects land and buildings. Gammie & de Souza: Land Taxation:

  • Covers the whole range of transactions in land, and how the tax applies in each one
  • Incorporates other indirect taxes
  • Features analysis of court decisions, VAT tribunal explaining what these mean
  • Covers the whole range of transactions in land - showing how land taxes apply in each one
  • Sets out how the law applies to different classes of taxpayer
  • Takes into account tax planning considerations
  • Features regular updates that cover new legislation and judgments

 

3 updating releases published each year.

Table of Contents

General principles

  • Introduction
  • Dealing in land
  • Land as a capital asset
  • Development land
  • Income from land

Particular transactions

  • Leases
  • Service charges and sinking funds
  • Time-sharing
  • Options
  • Gifts, settlements and death
  • Anti-avoidance provisions
  • Other transactions

Particular classes of land

  • Land as a business asset
  • Woodlands
  • Mineral bearing land
  • The national heritage and charitable property
  • Miscellaneous types or uses of land

Agricultural land

  • Farming and market gardening
  • Computation of farming income
  • Disposal of agricultural land
  • Agricultural property relief and related matters
  • Value added tax
  • Local taxes

Particular taxpayers

  • Corporate taxpayers
  • Residential occupier
  • Employee occupier
  • Builders and developers
  • Persons not resident in the United Kingdom
  • Other taxpayers

Indirect taxes

  • Value added tax
  • Stamp duty
  • Landfill tax
  • Aggregates levy
  • Other environmental taxes

Reviews

The most comprehensive, the most readable and the most useful book on land taxation which could be imagined. - British Tax Review

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