‘The most accurate, comprehensive and cost effective means of keeping up to date with the latest developments and changes in legislation… collating all the tax traps and tips on property tax… essential reading.'
Robert Maas is one of the UK’s acknowledged experts in the taxation of property.
This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions. ‘Property Taxes 2019/20′ enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients’ tax liabilities to a minimum.
This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019.
Changes incorporated into this edition include:
- Major changes to capital gains tax, including the scrapping of ATED-related CGT
- The extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential property
- New 30-day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next year
- New SDLT relief for first-time buyers
- Extension of IHT to indirect disposals of UK residential property
- New capital allowance for expenditure on structures and buildings
- Updated case law
For further information or to order your copy, click here.