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Property Taxes 2003-2004 [Pehme köide]

  • Formaat: Paperback / softback, 900 pages, kõrgus x laius: 229x149 mm
  • Ilmumisaeg: 01-Dec-2003
  • Kirjastus: LexisNexis UK
  • ISBN-10: 0754522490
  • ISBN-13: 9780754522492
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Property Taxes 2003-2004
  • Formaat: Paperback / softback, 900 pages, kõrgus x laius: 229x149 mm
  • Ilmumisaeg: 01-Dec-2003
  • Kirjastus: LexisNexis UK
  • ISBN-10: 0754522490
  • ISBN-13: 9780754522492
A comprehensive and authoritative guide to the taxation provisions relating to land transactions, providing a single source of accurate information and expert advice for all those concerned with this complex area. This book provides a comprehensive index, tables of cases, statutory instruments and statutes, many worked examples and planning points which help the reader grasp the complexities of this particular area of tax. Takes into account the Finance Act 2003 and contains extensive coverage of the Stamp Duty Land Tax.
"Introduction. Rents. Premiums. Relief for Interest Payable. Investment
or Dealing? Tax Aspects of Property Dealing Companies. Tax Aspects of
Property Investment Companies. Problems of Development. Refurbishments.
Allowances for Capital Expenditure. Tax on Chargeable Gains. Private
Residences. Artificial Transactions in Land - ICTA 1988, s 776 (formerly ICTA
1970, s 488), Use of Overseas Companies to Acquire UK Properties. Woodlands.
Value Added Tax. Inheritance Tax. Stamp Duty. The Council Tax. Landfill Tax.
Miscellaneous. Appendix 1.- Meaning of 'Connected Persons'. Appendix
2. -
Enterprise Zones."