Description
Bloomsbury Publishing (UK) Buy-to-Let Property Tax Handbook by Edited by Mark McLaughlin
This handbook highlights key issues tax planning opportunities and pitfalls for the unwary and includes numerous worked examples and case studies as well as references throughout to legislation and HMRC guidance. Legislative changes in this edition include the following: The ‘cash basis’ for small unincorporated businesses (F(No 2)A 2017) The £1000 property allowance (F(No 2)A 2017) Corporation tax: carried forward (F(No 2)A 2017) SDLT: changes to higher rate provisions on additional dwellings (FA 2018); plus commentary on LBTT in Scotland and LTT in Wales