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Residential Property Developer Tax Manual
Publication Date:
2024
Publisher:
Bloomsbury Professional
Copyright:
2024 Crown
Residential Property Developer Tax Manual
This manual is about the Residential Property Developer Tax
Last update
: 30th April 2024
GO
Contents
Contents
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Open Section
RPDT01000: Introduction
RPDT01100: Background
RPDT01200: Basic structure of RPDT
Open Section
RPDT10000: Key concepts: contents
RPDT10100: Meaning of residential property developer - Section 34 Finance Act 2022
RPDT10200: Meaning of residential property development activities - Section 35 Finance Act 2022
RPDT10210: Build to let properties
RPDT10300: Interest in land: contents
RPDT10400: Meaning of residential property - section 37 Finance Act 2022
RPDT10410: Excluded buildings-section 37 Finance Act 2022
RPDT10500: Meaning of group - section 48 Finance act 2022
Open Section
RPDT20000: The charge to RPDT: contents
RPDT20100: Computation of RPDT liability
RPDT20200: Adjusted trading profits and losses: contents
RPDT20300: Attribution of joint venture profits and losses- section 40 Finance Act 2022
RPDT20400: Reliefs: contents
RPDT20500: Allowance: contents
RPDT20600: Joint venture allowance: contents
RPDT20700: Non-profit housing company exit charge - section 47 Finance Act 2022
Open Section
RPDT30000: Administration of RPDT: contents
RPDT30100: RPDT as an amount of CT - section 45 Finance Act 2022
RPDT30200: Requirement to provide information about payments - section 46 Finance Act 2022
RPDT30300: Reporting of RPDT liabilities
Open Section
RPDT40000: Commencement and transitional provisions: contents
RPDT40100: Commencement date and straddling accounting periods
RPDT40200: Transitional rule for QIPs
RPDT40300: Anti-forestalling
RPDT50000: Internal contacts and advice
[3.239.3.196]
3.239.3.196