Tax & UK Residential Property - An Advisor’s Guide

Introduction

UK residence remains a valuable asset for a majority of people. In the past few years, the taxation of residential property has changed as successive Governments have made it clear that they wish to take advantage of the increasing value of UK residential property.

This course is suitable for anyone who has clients with residential property concerns.

What You Will Learn

This course covers the following:

• A reminder of the rules on principal private residence relief
• The new restrictions on PPR
• Evolving case law
• Computations of relief
• Issues for individuals going abroad
• The changes to the taxation of income from residential property
• The introduction of the annual tax on enveloped dwellings
• The new domicile changes
• The new tax charge on development of residential property
• Stamp duty changes