Tolley's tax planning for private residences
著者
書誌事項
Tolley's tax planning for private residences
Tolley, c1994
[2nd ed]
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注記
Includes index
内容説明・目次
内容説明
Brings together the planning considerations for all the taxes which affect private residences in one easy-to-use source. This edition presents: new cases concerning the main residence exemption from Capital Gains Tax; provisions of the Finance Act 1994 and the VAT Act 1994; the replacement of Community Charge by the Council Tax; an important decision on the main residence election; and the increase in rates of agricultural and business property relief. Worked examples are employed throughout.
目次
- Capital Gains Tax - the relief and restrictions
- Capital Gains Tax - computation
- Inheritance Tax mitigation - lifetime giving
- Inheritance Tax mitigation - will and post-death planning
- Income Tax relief for loan interest
- the second home
- the farmhouse
- job-related accommodation
- business use
- licences and lettings
- marriage and marriage breakdown
- ownership and disposals by trustees
- corporate ownership and employee benefits
- dependent relatives
- owning property outside the UK
- a UK residence for a non-UK domiciliary
- some Value Added Tax aspects
- heritage property - an introduction
- Council Tax.
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