Helping professional accountants in smaller practices since 1996
Date: Tuesday, February 6, 2024
The sale and lease of commercial property is normally exempt, but it is possible to opt to tax the property in which case its sale or lease becomes standard rated.
In this webinar we will cover:
- Why the option to tax is exercised;
- How to exercise the option (including some common problems which arise in practice);
- When the option to tax does not apply and who is bound by the option;
- The anti-avoidance rules which can catch businesses out.
Sarah Kay CTA
Sarah is the Lead Technical Writer at Croner-i on indirect tax.
Date: Tuesday, February 20, 2024
This webinar will cover the current property tax issues, what can and cannot be claimed and latest HMRC activity, as well as rules and reliefs on SDLT including recent tax cases.
What will I learn?
- Comparison of the tax treatments of shorthold tenancies and furnished holiday lettings, and impacts on capital expenditure, loan interest relief and losses
- What is and isn’t a repair for tax purposes, and latest HMRC activity on this issue
- Review of CGT reliefs
- Definition for SDLT residential property, SDLT rates and tax cases involving non-residential use
- Multiple dwellings relief and recent tax cases
- Latest on freeports and special investment zones
Zigurds Kronbergs FCA FCCA
Zigurds is a Senior Technical Writer at Croner-i Tax.
Andy is a Senior Technical Writer at Croner-i Tax.
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