Property tax planning manual

著者

書誌事項

Property tax planning manual

Philip Spencer

Butterworths, c1989

2nd ed

大学図書館所蔵 件 / 全3件

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注記

Butterworths practice manual series

Previous ed.: 1987

Includes index

内容説明・目次

内容説明

The book provides positive practical tax guidance which is something a good professional adviser aims to provide and what a businessman expects to receive. Each chapter of this book has been set out as a series of important tax planning opportunities and pitfalls. The arrangement by tax planning area enables the busy reader to use it as a checklist of the planning points that he or she might want to consider. For each point, there is a practical discussion of the legal position, possibilities and pitfalls. Relevant cases, statutes and other authorities are quoted to facilitate further reference by the professional adviser. The manual is divided into four parts to reflect the four categories of property ownership viz: property investors, property dealers and developers, trading premises and private residences. Each category has its own particular topics which are dealt with in the chapters in that part. In each chapter, the related tax planning points are set out. The law is stated as at 31 October 1989.

目次

  • Part 1 Property investors: acquisition of property through a non-UK resident company
  • property ownership through a non-UK resident trust
  • relief for interest paid by individuals, trustees and non-UK resident investment companies
  • relief for interest paid by UK property investment companies
  • repairs, renewals and improvements
  • property and management expenses
  • capital allowances on plant and machinery
  • capital allowances on specialized buildings
  • holding investment property through a company
  • premiums received
  • residential letting as a trade
  • capital gains planning - properties held at 31 March 1982
  • capital gains planning - the indexation allowance
  • capital gains planning - deffering a sale
  • capital gains planning - capital losses and surplus management expenses
  • capital gains planning - transfer of property to a dealing company
  • capital gains planning - selling the company rather than the property
  • VAT planning for property investors. Part 2 Property dealers and developers: tax relief for reductions in property values
  • reclassification of trading stock as investment property
  • deferring taxable profits on the transfer of stock
  • interest relief
  • acquiring a company with tax losses
  • selling shares in a property trading company - ss 488 and 460
  • sub-contractors' rules
  • VAT points for property developers. Part 3 Trading premises: premium relief on the acquisition of a short lease
  • interest relief
  • capital allowances on plant and machinery
  • capital allowances on industrial buildings
  • capital allowances on qualifying hotels
  • capital allowances on enterprise zone buildings
  • capital allowances on agricultural buildings
  • allowances for buildings used for scientific research
  • capital gains replacement of business assets ("roll-over") relief
  • capital gains retirement relief
  • tax-free statutory compensation
  • sub-contractor rules
  • VAT and trading premises. Part 4 Private residences: motive for acquisition of a residence
  • main residence election where more than one property is owned
  • land and buildings included with a residence - maximising the exemption
  • converting, restructuring or refurbishing a main residence
  • temporary absences - preserving the exemption
  • exemption where let property has been a main residence
  • private residences - periods before 31 March 1982
  • interest relief
  • expense deductions for business use of home.

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