No. 227 Taxation of Rural Dwellings 3rd Edition

No. 227 Taxation of Rural Dwellings 3rd Edition

ISBN 978 1 901 434 84 2

Price: £100

Foreword

It is now over seven years since the Second Edition of the publication The Taxation of Farm Dwellings was published. This Third Edition is entitled the Taxation of Rural Dwellings for reasons that will become obvious.

Much has changed in those intervening seven years: new taxes have been added and the legislation has become ever more complex. This is yet another example of where we as members of the CAAV can add so much value for clients by way of our knowledge and expertise on these matters. This publication will assist members greatly in this respect.

Key changes from the second edition include the Annual Tax on Enveloped Dwellings; the Residence Nil Rate Band for Inheritance Tax being introduced from April 2017; major changes in SDLT and the impact of devolution – with new sections on the Scottish Land and Buildings Transaction Tax, the equivalent proposals in Wales and a note on the Domestic Rates in Northern Ireland.