{"product_id":"property-tax-planning-9781526526250","title":"Property Tax Planning","description":"\u003cp\u003e • Author(s): Zeeshan Khilji\u003cbr\u003e • Publisher: Tottel Publishing\u003cbr\u003e • Publisher Imprint: Tottel Publishing\u003cbr\u003e • BISAC: Personal Finance - Taxation\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eNow in its 17th Edition, this book has been updated to cover the many significant changes to the tax treatment of UK property in recent years. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThe 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. \u003cp\u003e\u003c\/p\u003eThis new edition is updated to include: \u003cp\u003e\u003c\/p\u003e- Further details in relation to the unified immoveable property regime for non-resident landlords and changes to the rules for overseas corporate landlords of UK property and their tax obligations in respect of UK rental income.\u003cbr\u003e- Changes to rules relating to withholding tax on payments of interest and royalties made to EU resident associated companies following Brexit. \u003cbr\u003e- Changes to SDLT rates and Multiple Dwellings Relief consultation.\u003cbr\u003e- Updates to the capital allowances legislation, including 'full expensing' from 1 April 2023 and new rules in respect of capital allowance eligibility for plant and machinery for use primarily within a freeport or investment zone tax site following the UK's departure from the EU\u003cbr\u003e- Changes to the capital gains tax compliance for non-corporate taxpayers disposing of UK land.\u003cbr\u003e- Updates to the VAT Option to Tax notification process.\u003cbr\u003e- The Construction Industry Scheme (CIS) rules including changes to the CIS penalty regime and HMRC's increasing powers to amend unsupported CIS deductions on a real time basis.\u003cbr\u003e- Details of the domestic reverse charge rules for building work.\u003cbr\u003e- Changes to the conditions for Business Asset Disposal Relief.\u003cbr\u003e- Changes to Principal Private Residence relief rules, including final exempt period of ownership and lettings relief.\u003cbr\u003e- Updates to HMRC's guidance on what constitutes an unallowable purpose for loan relationship purposes \u003cp\u003e\u003c\/p\u003eA digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com","brand":"Tottel Publishing","offers":[{"title":"Paperback","offer_id":45085889200279,"sku":"9781526526250","price":18396.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781526526250.webp?v=1767638511","url":"https:\/\/atlanticbooks.com\/products\/property-tax-planning-9781526526250","provider":"Atlantic Books","version":"1.0","type":"link"}