Property tax planning

A guide to the tax planning opportunities and pitfalls arising in property situations. With each chapter set out as a series of important tax planning points, the arrangement enables the reader to use the work as a checklist of the tax planning areas that he or she might want to consider. For each point there is a practical discussion of the legal position, possibilities and likely problem areas. It is organized by situation, firstly dealing with the background, then concentrating on the planning opportunities and pitfalls that arise in practice.