Overview
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
Who Should Attend
Those practitioners advising clients with property businesses and those involved in commercial property transactions.
About Martyn Ingles BSc FCA CTA
Martyn qualified as a Chartered Accountant in 1982 and has specialised in taxation ever since. He became an Associate member of the Chartered Institute of Taxation in 1983 whilst working for a large international firm. His career has combined lecturing with tax consultancy, working for The Financial Training Company Ltd, Horwath Clark Whitehall, and more recently MHA MacIntrye Hudson. He is now a Consultant with MacIntrye Hudson Advisory Services LLP. Martyn’s main area of interest is tax planning for the family business, in particular tax efficient remuneration, exit planning and restructuring. He lecturers on this and other taxation issues as well as running his own consultancy practice.
Book Now
Non Members
£110 + VAT
Members
Free
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