Property Tax Planning 16th Edition
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Availability: In Stock

Property Tax Planning 16th Edition

SKU: 9781526507365

Original price was: $171.00.Current price is: $24.99.

Access Property Tax Planning 16th Edition Now. Discount up to 90%

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Additional information

Full Title

Property Tax Planning 16th Edition
Author(s)

Andrew Crossman
Edition

16th Edition
ISBN

9781526507365, 9781526507358
Publisher

Bloomsbury Professional
Format

PDF and EPUB

Description

Previously updated by Philip Spencer at BDO LLP, Property Tax Planning, Sixteenth Edition had been revised by Andrew Crossman at BDO, with the support of the firm’s expert property tax team. The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law. Newly updated, as of Finance (No.3) Bill 2017 – 2019, to include: Commentary on income received by non-UK resident companies from UK property rentals being chargeable to corporation tax, rather than income tax, from 6 April 2020 Non-resident capital gains on any UK immovable property (and land-rich companies), being subject to tax from 6 April 2019 and the impact on widely-used structures Also includes the following: Changes to the substantial shareholding exemption Changes to capital allowances legislation Carry forward loss rules/changes to group relief The effective replacement of the worldwide debt cap with the Corporate Interest Restriction rules from 1 April 2017 Commentary on the hybrid rules that can entirely prevent tax deductions for financing costs Changes to trading in land and transactions in land anti-avoidance provisions Commentary around avoidance practices and HMRC success in 2016 and 2017 with reference to case law.

Related products

Property Tax Planning 16th Edition
-85%
Availability: In Stock

Property Tax Planning 16th Edition

SKU: 9781526507372

Original price was: $171.00.Current price is: $24.99.

Access Property Tax Planning 16th Edition Now. Discount up to 90%

Categories: ,

Additional information

Full Title

Property Tax Planning 16th Edition
Author(s)

Andrew Crossman
Edition

16th Edition
ISBN

9781526507372, 9781526507358
Publisher

Bloomsbury Professional
Format

PDF and EPUB

Description

Previously updated by Philip Spencer at BDO LLP, Property Tax Planning, Sixteenth Edition had been revised by Andrew Crossman at BDO, with the support of the firm’s expert property tax team. The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law. Newly updated, as of Finance (No.3) Bill 2017 – 2019, to include: Commentary on income received by non-UK resident companies from UK property rentals being chargeable to corporation tax, rather than income tax, from 6 April 2020 Non-resident capital gains on any UK immovable property (and land-rich companies), being subject to tax from 6 April 2019 and the impact on widely-used structures Also includes the following: Changes to the substantial shareholding exemption Changes to capital allowances legislation Carry forward loss rules/changes to group relief The effective replacement of the worldwide debt cap with the Corporate Interest Restriction rules from 1 April 2017 Commentary on the hybrid rules that can entirely prevent tax deductions for financing costs Changes to trading in land and transactions in land anti-avoidance provisions Commentary around avoidance practices and HMRC success in 2016 and 2017 with reference to case law.

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