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This informative report considers the main differences between property investment and property trading activities, and their implications from a UK tax perspective. It looks at some of the opportunities and pitfalls of both activities, and evaluates different vehicles to undertake the respective activities.
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2 Overseas Business
3 Furnished Holiday Lettings (FHLs)
4 Summary Of Terms
4.1 Property Trading Essentially Means:
4.2 Property Investment Basically Means:
4.3 Intentions Can Change!
5 Trading Or Investment: Why Do We Care?
5.1 Individuals And Non-Corporate Entities
5.3 Why Isn’t Everybody In A Company?
5.4 Capital Gains Every Time?
6 Comparing Rental Profits With Trading Profits – Basic Principles
7 Pitfalls And Challenges
7.1 Interest Relief Restriction
7.2 Corporation Tax ‘Double Charge’
7.4 Fixed Asset Moves To Trading Asset Held For Resale
7.5 Trading Asset Turned Into Fixed Asset
7.6 Construction Industry Scheme (CIS)
8 Trading v Investing: Individuals And Partners In A Partnership
9 New Cash Bases Of Deriving Taxable Profits
9.2 Key Aspects Of The Cash Basis For Taxing Profits
9.3 New Cash Basis For Landlords
9.4 Implications Of The Cash Basis
10 Trading v Investing - Through A Company
11 Other Issues - Non-Corporates -v- Companies
11.2 When To Take Profits
12.1 Am I Trading? The Badges Of Trade