Buy To Let Tax Planning

Lee J Hadnum

• 03 mei 2017
• 9781546477600

Samenvatting:

May 2017 Edition - Fully up to date with the 2017 March Budget changes.


Buy To Let (''BTL'') landlords have to consider:

• Income tax
• Capital gains tax
• Inheritance tax
• Stamp duty land tax
  

• A look at the top tax deductions you can claim to reduce your rental profits
• Important tax changes that apply from 2017
• How the new 3% SDLT surcharge will affect buy to let investors
• All about the changes to the tax deduction for interest that will apply from April 2017
• How to maximise the amount of interest you can deduct including the capital account rules to widen your interest deduction
• How your deductions are restricted if you have an overdrawn capital account with your BTL property and how to avoid it
• Tax treatment of the main UK and offshore tax structures for holding UK buy to let property
• How to transfer income to a spouse/child to benefit from lower rates of income tax and the HMRC forms that need to be completed
• All about the withdrawal of the wear and tear allowance and how you now claim a deduction for capital costs incurred
• When you can claim capital allowances and how to maximise your tax relief
• How to buy UK property as a non-resident given the 2017 changes
• How to qualify for Entrepreneurs Relief on investment properties
• All you need to know about setting up your own property management/service company to reduce taxable profits
• How to get maximum relief for your rental losses
• The difference between being a property developer and a property investor and how this will impact on you
• Tax planning for former private residences including PPR relief and the latest changes
• Claiming additional relief when you rent out a former main residence
• When you should be reoccupying property before disposal to reduce CGT
• Flat conversions and claiming principal private residence relief
• UK tax planning for non residents investing in UK property
• When you should consider using a property company to own your investment properties to reduce tax
• Inheritance tax planning for BTL landlords
• Key tax structures for non-residents investing in UK property
• Using trusts to hold BTL property to reduce CGT and inheritance tax
• How to purchase property for your children tax efficiently
• Tax treatment of UK and overseas mortgages and how they can be used to reduce CGT, inheritance tax and income tax
• Restructuring existing property holdings to reduce tax
• Using a holding company/subsidiary group structure for large property holdings
• When property investors can be taxed on gains as income
• Tax planning for non doms holding UK BTL property, including when to de-envelope and how to do it
• SDLT planning for BTL investors
• IHT planning for BTL investors
• Tax planning for build to rent scenarios