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Gammie & de Souza: Land Taxation
Gammie & de Souza: Land Taxation
Number of volumes: 2
Series:  Sweet & Maxwell's Tax Library
Practice Area:  Taxation Law
ISBN:  9780421275409
Subscription Information: 2 releases a year, Non-Subscribable Product
Format:  Looseleaf
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This work provides a definitive analysis of the system of taxation in the UK as it affects land and buildings. Gammie & de Souza: Land Taxation:
  • Covers the whole range of transactions in land, and how the tax applies in each one
  • Incorporates other indirect taxes
  • Features analysis of court decisions, VAT tribunal explaining what these mean
  • Covers the whole range of transactions in land - showing how land taxes apply in each one
  • Sets out how the law applies to different classes of taxpayer
  • Takes into account tax planning considerations
  • Features regular updates that cover new legislation and judgments
General principles
  • Introduction
  • Dealing in land
  • Land as a capital asset
  • Development land
  • Income from land
Particular transactions
  • Leases
  • Service charges and sinking funds
  • Time-sharing
  • Options
  • Gifts, settlements and death
  • Anti-avoidance provisions
  • Annual Tax on Enveloped Dwellings
  • Other transactions
Particular classes of land
  • Land as a business asset
  • Woodlands
  • Mineral bearing land
  • The national heritage and charitable property
  • Miscellaneous types or uses of land
Agricultural land
  • Farming and market gardening
  • Computation of farming income
  • Disposal of agricultural land
  • Agricultural property relief and related matters
  • Value added tax
  • Local taxes
Particular taxpayers
  • Corporate taxpayers
  • Residential occupier
  • Employee occupier
  • Builders and developers
  • Persons not resident in the United Kingdom
  • Other taxpayers
Indirect taxes
  • Value added tax
  • Stamp duty
  • Landfill tax
  • Aggregates levy
  • Other environmental taxes

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