Buying, Selling and Letting Property - The Tax Implications

This Course provides a comprehensive review of all tax issues associated with investment properties, both residential and commercial, to update participants on recent changes in property taxation and to provide a quick summary of difficult issues with PPR relief.

Content:

• Domestic lettings:
• Allowable expenses
• Capital allowances
• Compliance issues 

• Interest in relation to let residential property – post 2017 regime 

• Commercial lettings:
• Key points
• VAT and the option to tax
• Capital allowances on the sale or purchase of a property 

• Furnished holiday lettings:
• Key practical points
• CGT issues 

• CGT on dwellings for non-residents – the new rules 
  
  
• Annual charge on enveloped dwellings – a quick overview
  
  
• PPR:
• Review of the current issues
• Divorce and separation