Offshore Investment in UK Land

This edition provides detailed analysis of the tax provisions which must be considered when overseas companies or individuals are investing in or developing UK property. It details the impact of tax legislation and provides practical guidance on using particular tax-effective structures.

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This second edition of a successful book provides detailed analysis of the tax provisions which must be considered when overseas companies or individuals are investing in, developing or trading in UK land. Substantially updated as a result of the 1995/1996 Finance Acts, this book's value has been further enhanced with the inclusion of: - revised chapters on UK rental income, VAT, offset of interest against rent and section 13 plans - useful new chapters on discounted bond property funding arrangements, FURBS, transfer of land for shares and s 162 schemes, buy back of shares, resisting land outside the UK, UK banks and other interests and UK agents - practical illustrations of the principal tax structures in use, with diagrams for easier understanding - checklist of the tax law provisions to consider when setting up a structure It includes new chapters on the Netherlands and Netherland Antilles, USA and Jersey - and an expanded interpretation of UK tax law for practitioners overseas. Readers will find this an invaluable and complete source of reference.
* Indispensable - 'must have' tax planning information for specialists from the expert * Practical - highly illustrative approach with extensive diagrams and examples * Topical - increased activity in this area because of relaxed rules on tax treatment on rental income * Comprehensive - now provides coverage of more offshore centres with appropriate regimes for investment in the UK property market.