Current issues in property taxation

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Course Overview

Any important commercial property agreement has a tax angle to it but, all too often, those structuring the deal are insufficiently aware of it. This conference has been designed to give you that awareness and is an ideal opportunity for professionals who want an authoritative briefing.

There will be opportunities throughout the day for you to ask questions and raise issues that are of particular concern to you.

Audience

This conference is designed for all those involved in the property market, including:

• Tax specialists
• Tax managers
• Accountants
• Finance directors
• Commercial property lawyers
• In-house lawyers
• Property company executives
• Property investors
• Property developers

Skills Gained

• A briefing that will bring you fully up-to-speed with some of the major issues in the property sector and clear, easy to understand examples of the tax issues and their implications
• Advice on how to minimise tax deduction through tax efficient property acquisition strategies
• An update on the latest developments in capital allowances, including guidance on how to increase capital allowances
• The latest information on stamp duty land tax
• A review of all the latest developments in property taxation that will ensure that your company’s property transactions are tax efficient

Course Outline

Property investment vs property trading: tax issues arising

• The tax treatment of property trading companies
• The tax treatment of property investment companies
• Why the distinction matters
• The Inland Revenue’s approach to anti-avoidance (s776)
• Case law

Stamp duty land tax

• Reminder of general principles
• Planning, anti-avoidance and reliefs
• Issues with leases
• Challenges with compliance
• Recent developments

VAT and real estate transactions

• Transfer of going concern
• Incentives
• Case law update

Capital allowances

• Entitlement
• Recent developments
• Advancing capital allowances
• Maximising capital allowances
• The future of capital allowances

Tax efficient property disposal/acquisition strategies

• Capital loss planning and anti-avoidance legislation
• Efficient structures for property disposals
• Pre-entry capital loss and capital gain rules
• Asset vs corporate acquisitions
• Tax treatment of property development for non-residents
• Ensuring full and early relief for interest expenses
• Maximising tax deduction through the use of short leases

Case study: international acquisitions

REIT’s

• Key features of the REIT regime in practice
• Impact on the property investment sector
• The investors perspective
• What happens now?

Chairman’s conclusion

Current issues in property taxation / cm65394