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Property Taxes 2019/2020

Author: Robert Maas FCA FTII FIIT TEP

ISBN: 9781526508782

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Publication Date: 2019

Publisher: Bloomsbury Professional

Property Taxes 2019/2020

Property Taxes 2019/2020

This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions.

Property Taxes 2019/20 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients’ tax liabilities to a minimum.

This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019.

Changes incorporated into this edition include:

  • Major changes to capital gains tax, including the scrapping of ATED-related CGT
  • The extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential property
  • New 30 day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next year
  • New SDLT relief for first time buyers
  • Extension of IHT to indirect disposals of UK residential property
  • New capital allowance for expenditure on structures and buildings
  • Updated case law