Edition 2021-22
Published 29 October 2021
Length 760 pages
Suitable for Landlords and their professional tax advisers
Price 105
ISBN 9781912386475

Property Investment - A Tax Guide


This title is being updated. The 2022-23 edition will be published in August or September.

This title leads the reader through the lifecycle of property ownership, from acquisition to eventual disposal. At each stage, the tax issues are clearly explained and illustrated, with worked examples throughout. The book will be invaluable for tax advisers with property-owning clients (and no doubt for many property owners themselves). 

The various tax topics are addressed in depth, and are always fully rooted in the appropriate legislation and relevant case law. The writing style is accessible, and the emphasis throughout is on addressing the real tax issues that owners and their advisers have to grapple with. 

Difficult issues, such as the complex tax rules for lease premiums and the sometimes grey areas around the division between revenue and capital expenditure, are addressed in depth. 

Key additions and amendments for the 2021-22 edition include:

  • Capital allowance changes (AIA threshold, super-deduction, SBAs, freeports)
  • Landlords withdrawing funds from business (case law and HMRC guidance)
  • Changes to capital losses
  • Miscellaneous changes re SDLT (re Covid-19), VAT, ATED, management expenses
  • New case law across many topics
  • All examples reviewed and updated as appropriate

"It sets out the tax issues to be considered at each stage of investment ... All serious property investors, and their financial advisers and accountants, should read this book to understand the tax implications of investing in property." - from the foreword by Rebecca Cave FCA, MBA, CTA 

Satwaki Chanda is a tax lawyer, having qualified as a barrister in 1992.

Contents include:

  • Introduction
  • Ownership structures
  • Trading or investing
  • Stamp taxes
  • VAT
  • Taxation of rental profits
  • Interest relief
  • Capital allowances
  • Repairs, renewals, financing costs, etc.
  • Lease premiums
  • Reverse premiums
  • Property losses
  • ATED for landlords
  • Restructuring and exit issues for landlord and tenant

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