Tottel's Property Tax 2006/07

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The structuring of property transactions is one of the most difficult areas of UK tax planning, and this leading title, written by a well-known practitioner with over 30 years' experience in the field, explains the law clearly with an emphasis on practical application. Key issues such as the distinction between dealing transactions and investment transactions are covered, as are all relevant taxes, including the UK council tax and landfill tax. This latest edition covers developments in legislation, case law, and practice up to the UK's Finance Act 2006.