{"product_id":"9781526507358","title":"Property Tax Planning","description":"\u003cstrong\u003eProperty Tax Planning\u003c\/strong\u003e\u003cbr\u003e\u003cb\u003eAuthor(s): Andrew Crossman\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cp\u003ePreviously updated by Philip Spencer at BDO LLP, Property Tax Planning, Sixteenth Edition had been revised by Andrew Crossman at BDO, with the support of the firm's expert property tax team.\u003cbr\u003eThe book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law.\u003cbr\u003e\u003cbr\u003eNewly updated, as of Finance (No.3) Bill 2017 - 2019, to include:\u003cbr\u003eCommentary on income received by non-UK resident companies from UK property rentals being chargeable to corporation tax, rather than income tax, from 6 April 2020\u003cbr\u003eNon-resident capital gains on any UK immovable property (and land-rich companies), being subject to tax from 6 April 2019 and the impact on widely-used structures\u003cbr\u003eAlso includes the following:\u003cbr\u003eChanges to the substantial shareholding exemption \u003cbr\u003eChanges to capital allowances legislation\u003cbr\u003eCarry forward loss rules\/changes to group relief \u003cbr\u003eThe effective replacement of the worldwide debt cap with the Corporate Interest Restriction rules from 1 April 2017 \u003cbr\u003eCommentary on the hybrid rules that can entirely prevent tax deductions for financing costs\u003cbr\u003eChanges to trading in land and transactions in land anti-avoidance provisions\u003cbr\u003eCommentary around avoidance practices and HMRC success in 2016 and 2017 with reference to case law.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003eReview(s):\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eISBN:  9781526507358\u003cbr\u003e\u003cbr\u003e ","brand":"Bloomsbury Professional","offers":[{"title":"Paperback \/ softback","offer_id":40731683455182,"sku":"9781526507358","price":190.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0600\/7029\/7806\/products\/getimage_f0a33e0d-55c3-46d7-99c8-51af89416a40.jpg?v=1641185852","url":"https:\/\/pickwickbookshop.com\/products\/9781526507358","provider":"Pickwick Bookshop","version":"1.0","type":"link"}