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Gammie & de Souza: Land Taxation

Gammie & de Souza: Land Taxation

Gammie & de Souza: Land Taxation

Author: Jeremy de Souza; Malcolm Gammie
Publisher: Sweet & Maxwell U.K.
ISBN: 9780421275409
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
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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.

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

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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