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Property Tax Planning

Author: Andrew Crossman

ISBN: 9781526507358

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Publication Date: 2020

Publisher: Bloomsbury Professional

Law As Stated At: 22 July 2020

Property Tax Planning

Property Tax Planning

Property Tax Planning, had been revised by Andrew Crossman at BDO, with the support of the firm's expert property tax team.

The book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law. Flowcharts are included throughout for illustrative purposes.

Some interim updating commentary has been added here, which follows Finance Act 2020. This includes the following:

  • Taxation on capital disposals from 6 April 2019 - A note on the exemption and transparency elections
  • A note about corporate non-resident landlords now being within the scope of corporation tax on rental income
  • The introduction of a SDLT surcharge on the acquisition of English and Northern Irish residential properties by non UK resident buyers
  • Introduction of the domestic reverse charge for construction services
  • A note about the reduction of the lifetime limit for BADR (formerly Entrepreneurs’ Relief)
  • A note about the increase in the Structured Building Allowance from 1 April 2020.