Tax on Property 2012-13

Product Title	Product Code	Components	Price
Tax on Property 2012-13	UP/TOP-BI12001		£101.95	Add to Basket

Product description:  

A new tax year – a new edition of CCH’s Tax on Property. The book deals with all aspects of the taxation of property and guides you through the interaction of all the main taxes – Income Tax, Capital Gains Tax, Inheritance Tax, Stamp Duty Land Tax, Landfill Tax, Aggregates Levy and Business Rates – and how they affect property transactions.

The new edition has been updated to cover all changes to this area of tax as a result of the Budget 2012 and subsequent Finance Act 2012. Tax on Property is one of CCH’s annual commentary titles, written by experts in the field. Any information is clear, displayed in a logical format and provides you with the guidance you need to maximise tax efficiencies in this area.

Key changes include:

• Changes to Stamp Duty Land Tax as a result of the Finance Bill 2012
• Changes as a result of the Finance Bill 2012 to Real Estate Investment Trusts
• Case law update on capital allowances, SDLT, IHT, principal private residence, construction industry scheme
• HMRC Guidance
• As well as other developments – such as Enterprise Zones

Contents for 2012-13 include:

• Occupation of Business Premises
• Property Letting
• Property Dealing and Development
• 'Artificial' transactions in land
• Capital Allowances
• Relief for Interest Payable
• Construction Industry Scheme
• Capital Gains
• Inheritance Tax
• Stamp Duty Land Tax
• VAT
• Landfill Tax
• Aggregates Levy
• Local Taxes