Tax of land and property - what every general practitioner must know

Available on these dates:

Code	Venue	Lecturer	Date	Time	Price	Qty
CH2504	Chester	Martyn Ingles	25/04/2012	9:30 am to 12:30 pm	£69.00
SM0105	Wilmslow	Ros Martin	01/05/2012	9:00 am to 12:00 pm	£69.00
SW1405	Cardiff	Dean Wootten	14/05/2012	1:45 pm to 4:45 pm	£59.00
NM0211	Bolton	Martyn Ingles	02/11/2012	9:30 am to 12:30 pm	£69.00
BR0211	Bradford	Dean Wootten	02/11/2012	9:30 am to 12:30 pm	£59.00
P1311	Preston	Rebecca Benneyworth	13/11/2012	9:30 am to 12:30 pm	£69.00

You can book this course by using the booking form above. The booking will be confirmed by e-mail.

Course contents

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

The definition of land and property for tax purposes
• Capital gains tax considerations
• 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
• Repairs and renewals
• Property leases
• Capital vs. revenue and property improvements
• Issues determining which legal entity should own the property
• Tax issues for properties owned by limited companies and LLPs.
  
  
  The exact contents are set about four weeks before the course and you will find details at www.smarttraining.co.uk.
  
  Ros Martin's update will focus on:
  • The basics of tax for landowners including
  • Who is taxable?
  • What is taxable?
  • What do HMRC look at?
  • Repairs the revenue vs capital argument
  • Interest relief how the relief can be maximised
  • Maximising loss relief
  • Commercial property what are the differences to consider?
  • olding property through alternative structures including companies and LLPs
  • Capital allowances how the new rules will impact on landlords
  • A brief summary of SDLT issues and the impact of the proposals