Buy-to-Let Property Tax Handbook

In the UK, property taxation is a particularly complex area and, while there are several tomes on the subject which broadly cover real estate, including commercial, residential, business premises, developments, and lettings, Taxation of Rental Property Business offers a more concise and targeted approach on buy-to-let for practitioners with UK landlord clients. With the increase in the buy-to-let market in recent years, the book provides a specific information resource which includes worked examples, case studies, focus points, and pitfalls to be aware of. Following a logical sequence from the commencement of cessation of a rental property business, and based around the structure of relevant UK legislation and HMRC guidance, it will be an essential guide for tax practitioners and accountants who need to advise on all tax aspects of a buy-to-let property business. Taxation of Rental Property Business includes chapters dedicated to furnished lettings, holiday lettings, non-resident landlords, and jointly-owned properties, along with content on incorporating a rental property business and how to calculate post-cessation income and loss.