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Property Taxes 2022/2023
Author: Robert Maas FCA FTII FIIT TEP
Property Taxes 2022/2023
Property Taxes has been updated in line with FA 2022 including the following important issues:
- The legislation for the Residential Property Developer Tax – 8.114 onwards
- Relaxation of the REIT requirements – 7.42 onwards
- The Court of Appeal Decision in M P Hants in relation to goodwill and trade-related properties – 23.209
- The temporary VAT reduced rate for energy-saving materials in residential property – 16.168
- Designation of Freeport Tax sites – 23.224.