Publisher's Synopsis
This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions. Easy to use, lucid, and highly practical, Property Taxes 2011/12 will enable tax practitioners to find the answers to their tax planning questions quickly, and help keep their clients' tax liabilities to a minimum. Everything you need to know on property taxes can be found in this book: Rents; Premiums; Relief for interest payable; Investment or dealing?; Tax aspects of property dealing companies; Tax aspects of property investment companies; Problems of development; Refurbishments; Allowances for capital expenditure; Tax on chargeable gains; Business occupation of property; Private residences; Artificial transactions in land; Use of overseas companies to acquire UK properties; Real estate investment trusts; VAT; Inheritance tax; Stamp duty land tax; Stamp duty; Council tax; Landfill tax.
