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Indigo Property Tax Planning | Erin Mills Town Centre
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Now in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years. 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. This new edition is updated to include: - Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income. - Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. - Changes to SDLT rates and Multiple Dwellings Relief consultation. - Updates to the capital allowances legislation, including 'full expensing' from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK's departure from the EU - Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land. - Updates to the VAT Option to Tax notification process. - The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC's increasing powers to amend unsupported CIS deductions on a real time basis. - Details of the domestic reverse charge rules for building work. - Changes to the conditions for Business Asset Disposal Relief. - Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief. - Updates to HMRC's guidance on what constitutes an unallowable purpose for loan relationship purposes A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com
Now in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years. 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. This new edition is updated to include: - Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income. - Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. - Changes to SDLT rates and Multiple Dwellings Relief consultation. - Updates to the capital allowances legislation, including 'full expensing' from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK's departure from the EU - Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land. - Updates to the VAT Option to Tax notification process. - The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC's increasing powers to amend unsupported CIS deductions on a real time basis. - Details of the domestic reverse charge rules for building work. - Changes to the conditions for Business Asset Disposal Relief. - Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief. - Updates to HMRC's guidance on what constitutes an unallowable purpose for loan relationship purposes A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com
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