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Property Taxes 2021/2022

Author: Robert Maas FCA FTII FIIT TEP

Publication Date: October 2021

Publisher: Bloomsbury Professional

Law As Stated At: August 2020

Property Taxes 2021/2022

Property Taxes 2021/2022

Property Taxes has been updated in line with FA 2021 including the following important issues:

  • The capital allowances super-deduction (para 10.21)
  • Commentary on the tax reliefs within Freeports (paras 10.185, 19.242, and 23.222)
  • The VAT reduced rate on hospitality (para 17.46)
  • The Construction Industry Reverse Charge (para 16.363)

The updated content also contains some commentary on the recently issued draft clauses for the Residential Developer Property Tax.

  • In addition the following recent cases are referenced:
  • The Court of Appeal decision in Development Securities (para 15.5)
  • The Upper Tribunal decision in Hopscotch Ltd (para 20.44)
  • The Lands Tribunal decision in M H Hants Ltd (para 23.209)

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