Publisher's Synopsis
This 1996-1997 guide to property taxes provides information relating to land transactions upto and including the 1996 Finance Act. Information new to this edition includes: coverage of the changes to the treatment of interest following the introduction of the "loan relationship" rules by the 1996 Finance Act; a chapter on the landfill tax which covers the FA 1996 legislation and all the landfill tax regulations introduced subsequently; tax planning aspects; commentary on "IR Tax Bulletin"; and comments on new and proposed changes to capital allowances on fixtures only recently issued.
