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
  • 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.

Course type
Land and property