The course will cover recent developments in Property taxation particularly since the May General Election. It will also look at the special rules that cover transactions in land and property. It will also look at recent case law and international developments, including the new disclosure requirements under FATCA and other asset disclosure legislation
It will also focus on investment in UK property covering both investment from within and outside the UK. (Half UK; half overseas)
UK half to cover:
- incorporation relief,
- transactions in land,
- SDLT,
- use of different ownership vehicles for property matters
- CGT planning
Overseas half to cover:
- ATED,
- CGT for non-UK residents,
- SDLT,
- IHT and other matters
- The operation of Double Tax Treaties on property
