Course contents

The course is a comprehensive review of the tax issues affecting land and property and draws its contents from:

    The definition of land and property for tax purposes
  • MTD for landlords
  • The current position on the repair and renewals rules
  • CGT considerations on the sale of properties
  • Tax planning for the purchase
  • Tax relief on loans
  • Treatment of rental income
  • Rent-a-room relief
  • Capital Allowances Act and impact on properties and landlords
  • Property leases
  • Issues determining which legal entity should own the property
  • Tax issues for properties owned by limited companies and LLPs
  • Special considerations for commercial properties
  • The impact of the Finance Acts.

The exact contents are set about four weeks before the course and the details will be shown here.

Kevin Read's autumn tax of property courses will cover:Reminder of disallowance of residential landlords’ finance costs

  • Impact on SA payments
  • Factors to consider when incorporating

    Furnished holiday lets

  • Key conditions and tax advantages

    Capital allowances on commercial buildings

  • The new Structures and Buildings Allowance
  • Integral plant in buildings
  • Temporary increase in the Annual Investment Allowance

    CGT: charges on non-residents owning UK immoveable property

  • Residential property
  • Land and commercial property
  • Rules on reporting and paying CGT and planned changes for April 2020, which will affect UK residents also PPR relief
  • Planned changes in April 2020 concerning-Deemed periods of occupation-Letting relief-Inter-spousal transfers-Enactment of extra-statutory concessions
  • Recent cases Annual Tax on Enveloped Dwellings IHT Residence NRB
  • When it applies
  • Transferability
  • Downsizing addition
    Giles Mooney's update on 10 October will cover:
  • HMRC property rental toolkit
  • Guidance updated showing common errors in property returns and computations
  • Reform of wear and tear allowance
  • Restricting finance costs on buy to let
  • Cash basis for landlords: interest restriction
  • Restricting finance costs on buy to let
  • Landlords and the cash basis
  • Guidance published by HMRC for unincorporated property businesses
  • Income or capital receipt?
  • Incorporation relief and clearances
  • Property and trading allowances
  • Let Property Campaign: landlord tax errors
  • Capital allowances for structures and buildings
  • Capital gains tax - Changes proposed for relief on homes
  • CGT payment window
  • Capital gains tax and non-residents
  • NRCGT rules up to 5 April 2019
  • BPR: 'holding investments'

    Martyn Ingles will present the course on 14 November 2019 in York and the course will cover:

  • Tax issues for buy-to-let propertiesRefresher of mortgage interest rulesHMRC guidance on re-mortgages on buy-to-letsFinance Act 2016 – 2019 changes
  • Should you place your buy-to-let into a company?
  • Computation of rental profits including new structures and building allowances
  • Passing on the buy-to-let property and IHT planning
  • CGT principal private residence changes from April 2020
  • Advantages of furnished holiday lets
  • Update on non-resident landlords
  • SDLT changes and developments
  • Additional IHT nil band for the family home
  • Other topical tax issues
  • Course type
    Land and property