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Property Taxes 2022/2023

Author: Robert Maas FCA FTII FIIT TEP

Publication Date: January 2023

Publisher: Bloomsbury Professional

Law As Stated At: 30 September 2022

Property Taxes 2022/2023

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.