Tolley's Property Taxation 2012-13

Foreword by Liz Peace, Chief Executive, British Property Federation; Preface by Mike Arnold, CTA (Fellow); 1. Introduction by Mike Arnold, CTA (Fellow); 2. Investment versus Dealing by Peter Cosmetatos, British Property Federation; 3. Real Estate Investment Trusts (REITS) by Peter Beckett, Ernst & Young LLP; 4. Other Fund Vehicles by Peter Beckett, Ernst & Young LLP; 5. Overseas Investors by Karin Roy, Ernst & Young LLP; 6. Property Investments - rents by Maria Kitt, C Hoare & Co; 7. Premiums by Dominic Rayner, KPMG LLP; 8. Development, redevelopment, refurbishment and maintenance by Sean Hanrahan, KPMG LLP; 9. Capital Expenditure-allowances by Hugh McIntosh, Tax Consultant; 10. Relief for interest payable by Harriet Brown, MA (Cantab), 15 Old Square; 11. Agricultural Land by Julian Palmer, Solicitor; 12. Woodlands by Julian Palmer, Solicitor; 13. Anti-avoidance by Marika Lemos, Barrister; 14. Capital gains tax by Rory Mullan, Barrister; 15. Value added tax by Martin Scammell, Consultant; 16. Stamp duty land tax by Patrick Cannon, Barrister; 17. Inheritance tax by Toby Harris, Tax Consultant; 18. Environmental taxes by Helen Devenney, Deloitte; 19. Business Rates by Simon Tivey, National Rating Team Leader & Senior Manager, PwC; 20. Islamic Financing Structures in Real Estate by Irfan Butt, Senior Manager, PwC; 21. Property Planning in a Recession by Janet Paterson, Charter Tax Consulting Ltd.