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This 13,500+ word guide is intended for taxpayers and their advisers and focuses on property businesses held by joint owners and partnerships.
These property structures provide plenty of tax saving opportunities for property owners.
Lee Sharpe covers the key tax-centric issues that property business owners should be aware of.
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1. Why Bother With Joint Ownership?
1.1 Tax Saving Through Joint Ownership – Summary Of Benefits
2. What Is Ownership?
2.1 Beneficial/Legal Ownership: Which Kind Matters For Tax Purposes?
2.2 Joint Ownership – Form Of Beneficial Ownership
2.3 Moving From Joint Tenancy To Tenancy In Common
2.4 Moving From Tenancy In Common To Joint Tenancy
2.5 Capital Gains Tax Implications Of Moving From One Form Of Ownership To The Other
3. Taxation Of General Joint Property
3.1 Settlements Trap
3.2 Joint Ownership And Capital Gains Tax (CGT)
3.3 Declaration Of Trust
3.4 Joint Ownership And Stamp Duty Land Tax (SDLT)
4. Joint Ownership And VAT
5. Special Rules For Joint Ownership Between Spouses And Civil Partners
5.1 Sharing Of Income
5.2 Form 17
5.3 CGT Between Spouses
6.1 ‘General’ Partnership
6.2 Basic Implications For Partners
6.3 Unlimited Liability
6.4 Joint And Several Liability
6.5 Tax Implications
6.6 Partnerships And Income Tax
6.7 Partnerships And Income Tax Losses From Property Letting
6.8 Partnerships And Capital Gains Tax
6.9 More Complex CGT Issues To Look Out For
6.10 Introducing New Partners And New Assets
6.11 Partnerships And SDLT
6.12 Special SDLT Rules That Can Apply To Property Investment Partnerships
7. Other Types Of Partnership
7.1 Limited Liability Partnership ‘LLP’
7.2 LLPs And Income Tax – Two Points To Note
7.3 Limited Partnerships And Limited Partners