Current Issues in Property Taxation

The course will cover topical issues that practitioners encounter when dealing with clients with residential and commercial property interests.

Content will include:

• Identifying capital expenditure
• Plant and machinery - meaning and eligibility
• Changes for landlords
• BADR and property
• SDLT for additional properties
• Principal private residence
• Toolkit terrors
• Maintaining conditions for Business Property Relief
• Increased nil-rate band where the home is inherited by descendants

This course will not cover topic areas specific to Scotland or Wales.