Course Details


Course Name: Where Now for the Taxation of UK Real Estate?
CPD Hours: 1 Hour
Type: Online/Video
Price: €20


Topics:
Legislative change impacting real estate structures
Non UK investor
CIR
Economic substance
Withholding tax
Non UK developer
Investment trust - An alternative?
Recap on capital gains changes
Collective investment vehicle
CIV status - Why does it matter?
CIV exemption election - How do you qualify?
Benefits of CIV exemption election
Trading exemptions
Recap
Introduction of structures and buildings allowances
SBA overview
Structures and buildings allowances
SBA - Construction and acquisitions
Evidence of qualifying expenditure - The allowance statement
Summary of main capital allowances and reliefs
Overview
Current position
Future position
DRC






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