Land and tax planning

著者

書誌事項

Land and tax planning

Patrick C. Soares

（Practical tax series）

Oyez Longman, 1989

3rd ed

大学図書館所蔵 件 / 全3件

この図書・雑誌をさがす

注記

Second ed.: 1984

Includes index

内容説明・目次

内容説明

Now in its third edition, this book aims to provide a complete sourde of information on how to handle land transactions and property administration so that tax payments are kept to a minimum. Essentially practical, it discusses all possible tax planning opportunities. Tax planning ideas are highlighted and explained in every chapter and the text has been substantially revised and updated to include all relevant 1988 Finance Act changes. It discusses the implications of the EEC decision on VAT for property transactions, includes information on PINCS and the "Neville Russell" and "Gleneagles" cases, while separate chapters deal with inheritance tax, capital gains tax, income tax, VAT and stamp duty. There is also a check list to ensure all tax aspects of a particular transaction are considered and full use is made of worked examples to explain tax planning schemes. The work is designed for solicitors, accountants, property developers and owners, property managers, chartered surveyors, land and estate agents.

目次

  • Land law and taxation
  • rent - the passive income
  • lease premium provisions - conversion of capital into income
  • dealers and developers who deal in land
  • trading expenditure
  • property investment companies - relief for management expenses
  • interest relief
  • tax relief through capital allowances
  • capital gains tax
  • annual profits or gains (General case VI)
  • artificial transactions in land (S776)
  • value added tax
  • stamp duty
  • subcontractors in the construction industry
  • private residence and employees' accommodation
  • leasehold transactions
  • sale and leaseback - a tax efficient operation
  • finance leases
  • mortgages
  • land options
  • land partnerships and land exchanges
  • capital loss companies
  • deducting tax at source
  • choosing the length of a lease
  • choosing a development structure
  • the taxation of non-residents who develop, invest and deal in UK property
  • land tax check-list with explanations.

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