Taxation of Land and Property Transactions (Webcast)
with Martyn Ingles BSc FCA CTA
9:30 am - 12:30 pm
Tuesday 3rd July 2018
This course will update delegates on recent developments affecting the taxation of commercial and residential property transactions. The main focus will be on the taxation of residential property businesses, in particular the recent changes to relief for finance costs and stamp duty land tax which have caused many landlords to consider incorporation.
The course will also cover capital gains tax issues, such as principal private residence relief and the taxation of non-resident property owners.
Content will include:
- The restrictions for financing costs for residential property businesses
- Should the property business be incorporated? CGT and SDLT implications
- CGT on residential property – PPR, non-residents and planning issues
- Revision of furnished holiday lettings
- Commercial property transactions with particular emphasis on capital allowances
- Overview of SDLT on second and subsequent residential properties
- Refresher of key VAT considerations