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Taxation of Property Transactions

Tax planning on renting, investing and trading properties.
Module 1 Course material
Unit 1 Course Material
Module 2 Individuals: Investing or trading?
Unit 1 What is trading?
Unit 2 Investing = owning income-producing assets
Unit 3 Capital v revenue transactions
Unit 4 Land transactions – “investing” or “trading”?
Unit 5 Land transactions – “investing” or “trading”? Part II
Unit 6 Land transactions – “investing” or “trading”? Part III
Unit 7 Land transactions – “investing” or “trading”? Part IV
Unit 8 Land transactions – “investing” or “trading”? Part V
Unit 9 Land transactions – “investing” or “trading”? Part VI
Unit 10 The badges of trade
Unit 11 The badges of trade part II
Unit 12 The badges of trade part III
Unit 13 The badges of trade - Example I
Unit 14 The badges of trade - Example II
Unit 15 The badges of trade - Example II - part II
Unit 16 Stamp duty
Unit 17 Local property tax (LPT)
Unit 18 LPT liable persons
Unit 19 Obligations of LPT liable persons
Unit 20 LPT surcharge
Module 3 Investing in property for individuals
Unit 1 Rental income
Unit 2 Rental income part II
Unit 3 Rental income part III
Unit 4 Rental income example
Unit 5 Section 23/50
Unit 6 Section 23/50 example
Unit 7 Section 23/50 example part II
Unit 8 Rental income FAQ
Unit 9 Premiums on leases
Unit 10 Wear and tear allowances
Unit 11 Farm land leasing exemption
Unit 12 Farm land leasing exemption part II
Unit 13 Rent-a-room relief
Unit 14 Rent-a-room relief example
Unit 15 Rent-a-room relief part II
Unit 16 Rent-a-room relief part III
Unit 17 Acquiring through pension fund
Unit 18 Acquiring through pension fund part II
Unit 19 Non-resident landlord [includes a foreign company]
Unit 20 Non-resident landlord – authorised agent
Unit 21 Non-resident landlord – authorised agent part II
Unit 22 CAT-CGT offset
Unit 23 Transfer of residential site from parent to child
Unit 24 Transfer of residential site from parent to child cont.
Unit 25 Active investment
Unit 26 Disposal - CGT
Unit 27 Part-disposal
Unit 28 Capital sum derived from an asset
Unit 29 Proceeds
Unit 30 Incidental costs of disposal
Unit 31 Acquisition cost
Unit 32 Incidental costs of acquisition
Unit 33 Indexation
Unit 34 Time of disposal
Unit 35 Market value rules
Unit 36 Enhancement expenditure
Unit 37 Allowable loss
Unit 38 Allowable loss cont.
Unit 39 Compulsory purchase by local authority – no relief?
Unit 40 Compulsory purchase by local authority – case study
Unit 41 Compulsory purchase by local authority – case study cont.
Unit 42 Seven year exemption
Unit 43 Seven year exemption example
Unit 44 Principal private residence exemption
Unit 45 Principal private residence exemption example
Unit 46 Principal private residence exemption example part II
Unit 47 Principal private residence exemption example part III
Unit 48 Principal private residence exemption example part IV
Unit 49 Principal private residence exemption example part V
Unit 50 Development land
Unit 51 Case study: Development land
Unit 52 Capital allowances and section 23 relief claimed
Unit 53 Leases
Unit 54 Leases example
Unit 55 Tax clearance - CG50 procedure
Unit 56 Tax clearance - CG50 procedure cont.
Unit 57 Credit for foreign tax
Unit 58 Credit for foreign tax cont.
Module 4 Trading in land or buildings for individuals
Unit 1 Trading in property
Unit 2 Trading in property part II
Unit 3 Trading in property part III
Unit 4 Trading in property part IV
Unit 5 Trading in property part V
Unit 6 Commencement rules
Unit 7 Transfers to and from trading stock TCA 1997 s 590
Unit 8 Valuation on cessation
Unit 9 Valuation on cessation cont.
Unit 10 Profits from land-dealing
Unit 11 Debt forgiveness
Unit 12 Debt forgiveness cont.
Module 5 VAT fundamental for individuals
Unit 1 VAT fundamentals
Unit 2 VAT fundamentals cont.
Unit 3 Sale of property
Unit 4 Sale of property part II
Unit 5 Sale of property part III
Unit 6 Sale of property part IV
Unit 7 Sale of property part V
Unit 8 Sale of property part VI
Unit 9 Lettings
Unit 10 Lettings part II
Unit 11 Lettings part III
Unit 12 Transitional measures
Unit 13 Transitional measures part II
Unit 14 Transitional measures part III
Unit 15 Capital Goods Scheme (CGS)
Unit 16 CGS – How It Works
Unit 17 CGS – How It Works part II
Unit 18 CGS – How It Works part III
Unit 19 CGS – How It Works part IV
Unit 20 CGS – How It Works part V
Unit 21 CGS – How It Works part VI
Module 6 Incorporating a rental portfolio for companies
Unit 1 Incorporating a rental portfolio problem
Unit 2 CGT - possible solutions
Unit 3 Example 1
Unit 4 Example 2
Unit 5 Example 3
Unit 6 Relief on transfer of business to a company
Unit 7 Tax avoidance
Unit 8 Is using a tax relief such as incorporation relief “tax avoidance”?
Unit 9 Is using a tax relief such as incorporation relief “tax avoidance”?
Unit 10 Is using a tax relief such as incorporation relief “tax avoidance”?
Unit 11 Rental v trading income
Unit 12 Incorporating a rental portfolio
Unit 13 Incorporating a rental portfolio
Unit 14 Rental surcharge
Unit 15 Rental surcharge problem
Unit 16 Rental surcharge solution
Unit 17 Rental surcharge result
Module 7 Investing in property for companies
Unit 1 Group relief
Unit 2 Trading income
Unit 3 Chargeable gains - allowable losses
Unit 4 10% CGT rate (entrepreneur relief)
Unit 5 Holding company exemption
Unit 6 Holding company exemption part II
Unit 7 Holding company exemption part III
Unit 8 Stamp duty reliefs
Unit 9 Mortgagee in possession
Unit 10 Mortgagee in possession cont.
Module 8 Dealing in property for companies
Unit 1 Transfers to and from trading stock 590
Unit 2 Sale of fully developed property - 12.5%
Unit 3 Sale of non-fully developed property - 25%
Unit 4 Relevant contracts tax (RCT)
Unit 5 Relevant contracts tax (RCT) cont.
Unit 6 Principal’s obligations
Unit 7 Penalty for non-application of electronic system
Unit 8 CASE STUDY RCT audit
Unit 9 CASE STUDY RCT audit cont.
Unit 10 VAT reverse charge for subcontractors
Module 9 VAT pratical issues for companies
Unit 1 VAT practical issues
Unit 2 Transfer of business relief
Unit 3 Transfer of business relief cont
Unit 4 Receivers, liquidators and MIPs
Unit 5 Receivers, liquidators and MIPs cont.
Unit 6 Key points and potential pitfalls
Unit 7 Key points and potential pitfalls cont.
Unit 8 Pre-contract VAT enquiries
Unit 9 Pre-contract VAT enquiries cont.
Unit 10 Special condition 3