Tolley's taxation of private property, 2007-08

Author(s)

    • Jennings, Simon
    • Bober, Lynnette
    • Johnson, Susan

Bibliographic Information

Tolley's taxation of private property, 2007-08

by Simon Jennings, Lynette Bober, Susan Johnson

LexisNexis/Tolley, c2007

Other Title

Taxation of private property

Taxation of private property 2007-08

Available at  / 3 libraries

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Note

Includes index

Description and Table of Contents

Description

Taxation of Private Property is dedicated to all of the taxation aspects affecting residential property and the family home and is tied in with a conference. Covering all taxation considerations in relation to private residential property, this title also fully covers pre-owned assets, which has become one of the key central planks of lifetime tax planning. Also included are sections on more specialist and less frequently covered areas such as heritage property, 'the mansion house' and let property.

Table of Contents

  • 1. Introduction
  • 2. CGT: the basics
  • 3. Further CGT provisions as they relate to the taxation of private property
  • 4. Relief on disposal of private residence: the main rules
  • 5. Multiple residencies
  • 6. CGT reliefs with respect to private property and the interaction with the private residence exemption
  • 7. Trustees and the specific CGT and IHT issues surrounding private property
  • 8. Personal representatives and the CGT issues surrounding private property
  • 9. IHT and private property outside the trust context
  • 10. Private property: gifts with reservation of benefit and pre-owned asset tax
  • 11. Furnished holiday lets
  • 12. Income tax issues on the sale of private property
  • 13. Letting property
  • 14. Chattels and heritage property
  • 15. The farmhouse
  • 16. The family dimension
  • 17. Foreign residents holding land within the UK
  • 18. Planning for the foreign domiciled individual
  • 19. Indirect taxes, council tax and business rates
  • 20 Miscellaneous property taxation issues

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