Taxation of Property Transactions

Speaker:  Russell Cockburn  |  CPD Hours: 6.0

Price £575 plus VAT

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OBJECTIVES

This one-day course provides a practical overview of the current taxation of UK property transactions. The course will cover the full range of taxes which will apply, including their application, interaction and planning points. UK property taxes are becoming increasingly complex and there are a number of high risk compliance areas and anti-avoidance provisions which will be covered.

At the end of the session, the course participants should be aware of the major tax compliance and planning issues which are likely to arise on property purchases, sales or on property construction projects.

The course will seek to illustrate the main taxes applicable to different property transactions, purchases and sales and to illustrate by reference to specific examples how problems and planning opportunities may arise.

CONTENT

  • The opportunities and compliance issues with capital allowances on property builds and purchases, rules on fixtures in second-hand buildings and apportionment issues.
  • Liaison with property professionals
  • Apportionment issues on sales and purchases
  • Key issues as regards:
    • Capital gains reliefs
    • Reliefs for purchase costs
    • VAT, commercial and residential property,
    • SDLT
    • CIS compliance issues
    • Transactional timing issues and relevant legislation
    • HMRC practice and procedures
    • Relevant tax case law
    • Property law problem areas
    • Lease premium tax reliefs
  • Compliance Risk areas
    • Under-claiming allowances
    • Incorrect apportionments
    • Valuation based decisions and risk implications

WHO SHOULD ATTEND

The course is essential for any person having responsibility for dealing with or advising on property-related transactions and for those wishing to ensure that they have and retain an understanding of the main tax planning opportunities and compliance obligations. Delegates will learn how to identify the chief aspects of property transactions that are likely to be of importance on a day to day basis when they are working either in a busy tax department or are dealing with planning property projects.

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