TAX ON PROPERTYPDF|Epub|txt|kindle电子书版本网盘下载

TAX ON PROPERTYPDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

1 Occupation of Business Premises1

1.1 Status of property owners1

1.2 Owner-occupation by traders, etc3

1.3 Sub-letting of surplus accommodation6

1.4 Sale and leaseback7

1.5 Remediation of contaminated land - Land Remediation Relief13

2 Property Letting17

2.1 Introduction17

2.2 Computation of property business profits24

2.3 The property business rules: income tax30

2.4 The business property rules: corporation tax33

2.5 The business property rules: furnished lettings34

2.6 Premiums, etc: general37

2.7 Computations45

2.8 Reverse premiums52

2.9 Rent factoring55

2.10 Transitional57

2.11 Transfer of income streams57

2.12 Exemptions and reliefs59

2.13 Losses61

2.14 International aspects64

2.15 Historic （pre-1963） Schedule A75

3 Property Dealing and Development79

3.1 General79

3.2 Taxable situations81

3.3 What is a trade?83

3.4 Joint ventures94

3.5 Private Finance Initiative projects （PFI）97

3.6 Computations106

3.7 Appropriations to and from stock110

3.8 Disposal of stock to another trader112

3.9 Rental income114

3.10 Premiums received and paid115

3.11 Abortive and deferred expenditure116

3.12 Waste disposal117

3.13 Miscellaneous points120

3.14 Timeshare schemes121

3.15 Forward funding of property development122

3.16 Exemptions and reliefs124

3.17 Non-residents125

3.18 Overseas property128

4 ‘Artificial’ Transactions in Land133

4.1 Introduction133

4.2 Scope of provisions135

4.3 Chargeable property136

4.4 Timing137

4.5 Development137

4.6 Appropriation of dealing stock137

4.7 Shares in property-dealing companies138

4.8 Asset strippers138

4.9 Acquisition of other interests138

4.10 Intra-group transfers139

4.11 Private residences139

4.12 Non-residents and property situated abroad139

4.13 Clearance procedure140

4.14 Computation of chargeable profit141

5 Capital Allowances145

5.1 Introduction145

5.2 Industrial buildings149

5.3 Plant and machine150

5.4 Other allowances183

5.5 Treatment of allowances194

6 Relief for Interest Payable199

6.1 The general rules199

6.2 Interest treated as a distribution202

6.3 Thin capitalisation206

6.4 Interest payable under deduction of tax213

6.5 Other interest payable by individuals214

6.6 Loan relationships216

7 Construction Industry Scheme227

7.1 Overview227

7.2 Contractors229

7.3 Subcontractors232

7.4 Construction operations232

7.5 Non-construction businesses234

7.6 Gross payment requirement235

7.7 Gross payments237

7.8 Deductions from payments239

7.9 Verifying subcontractors241

7.10 Subcontractor’s payment and deduction statement242

7.11 Records243

7.12 Penalties244

7.13 HMRC Guidance245

8 Capital Gains247

8.1 Introduction247

8.2 Disposals250

8.3 Computations262

8.4 Computations - special rules289

8.5 Exemptions and reliefs generally312

8.6 Companies337

8.7 Individuals, trustees and personal representatives355

8.8 Partnerships378

8.9 Overseas elements386

8.10 Miscellaneous398

9 Real Estate Investment Trusts403

9.1 Overview of the legislation403

9.2 Conditions for a company to qualify as a REIT406

9.3 Tax liabilities of a REIT408

9.4 Distributions from tax-exempt business412

9.5 Tax liabilities of a shareholder in a REIT413

9.6 Company becoming a REIT414

9.7 Company ceasing to be a REIT415

9.8 Groups416

9.9 Joint ventures418

9.10 Anti-avoidance419

9.11 Miscellaneous420

10 Inheritance Tax421

10.1 Introduction421

10.2 Sale of land from deceased’s estate423

10.3 Payment of IHT by instalments433

10.4 Business property relief （BPR）439

10.5 Agricultural property relief （APR）467

10.6 Woodlands488

10.7 Gifts with reservation of bene№it492

10.8 Pre-owned assets - the charge to income tax505

11 Stamp Duty Land Tax （SDLT）515

11.1 The charge to SDLT515

11.2 Contract and conveyance520

11.3 Assignments and sub-sales521

11.4 Options and pre-emption rights523

11.5 Exchanges524

11.6 Exempt transactions530

11.7 Exempt but potentially notifiable transactions533

11.8 Computation of SDLT liability537

11.9 Reliefs571

11.10 Company reorganisations, reconstructions, acquisitions, etc604

11.11 Administration619

11.12 Partnerships620

11.13 Special provisions627

11.14 Transitional rules636

11.15 Section 75A, Finance Act 2003641

12 Value Added Tax649

12.1 General principles and terms of VAT649

12.2 Input tax concerns653

12.3 Transfer of a business as a going concern （TOGC）663

12.4 Place of supply of land, construction services, etc667

12.5 Land transactions669

12.6 Option to tax （OTT）709

12.7 Construction services723

12.8 Building materials744

12.9 Other items748

12.10 The capital goods scheme748

12.11 Refund of tax to ‘do-it-yourself’ uilders754

12.12 HMRC material and contact757

13 Landfill Tax759

13.1 General principles759

13.2 Exemptions765

13.3 Credits770

13.4 Administration772

13.5 Secondary liability777

13.6 Enforcement780

13.7 Impact on direct taxes783

14 Aggregates Levy785

14.1 General principles785

14.2 Calculation of liability786

14.3 Exempt aggregates and processes788

14.4 Credits and refunds792

14.5 Registration795

14.6 Returns, payment and repayment of levy799

14.7 Assessments, appeals and the review procedure800

14.8 Ordinary interest and penalty interest802

14.9 Enforcement803

15 Local Taxes807

15.1 An introduction to local taxation807

15.2 Domestic/non-domestic property814

15.3 Council tax816

15.4 Business rating824

Case Table839

Legislation Finding List847

HMRC Publications867

Index869