Our Adviser's Land and Property Update is out now.
This is available to our paid subscribers (so you need to login). It is an excellent source of tax CPD as it updates you on the recent changes in legislation, case summaries and provides examples - all in manageble chunks.
Click Adviser's Land and Property Update
Contents
Taxing rental property
- Case review: a run through the latest cases in this area
- Summary of property taxation across the different taxes
- A summary of rule changes from the new statutory Wear & Tear allowance, last claims for the Replacement concession, repairs, renewals and fixtures claims.
Furnished holiday letting:
- Case review: a run through the latest cases in this area
- A summary of the new qualifying conditions and not forgetting the new elections that may be made.
CGT: main residence relief update
- Case review: a run through the latest cases in this area
- Quality of occupation checklist
Property business loss relief schemes
- Top tips: anti-avoidance rules may catch out innocent claimants
Tax charges apply to UK residential property held by non-natural persons
- The exceptions to the new charge read like a tax avoidance bible.
Self-employed and overnight accommodation
- A look af the different outcomes for tax between expenditure incurred as a result of a private yet unconscious motive and obtaining a private advantage as a result of doing business.
