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Construction & Real Estate Community resources

Key resources for Construction & Real Estate Community members.
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General tax

ICAEW Members can access Tax Faculty Property Tax content at no additional charge.

Exclusive Buying commercial property from non-taxpayers
  • Article
  • 01 Sep 2023
Bryan Crawford considers the capital allowances actions that advisers should be taking when advising non-taxpaying sellers or buyers of commercial property.
Exclusive Practical points: tax administration 2023
  • Helpsheets and support
  • 10 Jan 2023
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Exclusive Practical points: business tax 2023
  • Helpsheets and support
  • 10 Jan 2023
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Exclusive Practical points: personal tax 2023
  • Helpsheets and support
  • 10 Jan 2023
Every month, the Tax Faculty publishes short, practical pieces of guidance to help agents and practitioners in their day-to-day work.
Paper return for UK property CGT reporting available for download
  • Article
  • 28 Feb 2023
The capital gains tax on UK property (CGT PPD) return has been published on HMRC’s website. Those submitting paper returns can now download the form instead of having to request it from HMRC by phone.
Exclusive Landlords looking to sell must prepare for their tax reporting obligations
  • Article
  • 12 Jan 2023
Whether they’re selling due to changes in the tax regime or simply because of market conditions, landlords looking to offload residential property need to be prepared to meet their CGT compliance obligations, says Gillian Banks.
Deadlines and dates 2023
  • Article
  • 05 Jan 2023
The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2023.
Exclusive New capital gains tax rules for separating couples
  • Article
  • 31 Oct 2022
New rules will allow separating couples more time to transfer assets on a tax-neutral basis. Mei Lim Cooper explains that they’ll need to time it correctly to benefit.
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Residential tax

Exclusive TAX FACULTY How the higher rates of stamp taxes apply to second homes across the UK
  • 29 Mar 2023
  • ICAEW
  • Taxline
The differences between how and when the higher rates apply to residential property purchases in England and Northern Ireland, Scotland and Wales go beyond the rates charged. Lindsey Wicks highlights some key variations alongside planned changes in Scotland.
The Growth Plan 2022: SDLT changes in England and Northern Ireland
  • 26 Sep 2022
  • ICAEW
Chancellor abolishes 2% stamp duty land tax band for residential property and increases thresholds for first-time buyer relief in a bid to boost the property market and fuel growth.
Residential Property Developer Tax: consultation
  • 29 Apr 2021
  • Gov UK
Consultation on the policy design of a Residential Property Developer Tax on certain profits from residential development activity. The consultation runs from 29 April to 22 July 2021.
CONSTRUCTION AND REAL ESTATE COMMUNITY Higher rates of Stamp Duty Land Tax
  • 27 Aug 2020
  • Gov UK
Check if you have to pay the higher rates of Stamp Duty Land Tax (SDLT) when you buy a residential property in England or Northern Ireland.
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Business rates

Business rates modernisation bill introduced to Parliament
  • 04 Apr 2023
  • ICAEW
ICAEW’s Tax Faculty summarises the key changes contained in the bill.
Significant changes ahead for business rates
  • 21 Mar 2023
  • ICAEW
ICAEW’s Tax Faculty explains the technical changes to the business rates system announced alongside the Spring Budget.
TAX FACULTY ICAEW REP 079/22 Digitalising business rates - connecting business rates and tax data
  • 23 Sep 2022
  • PDF (242kb)
A response dated 23 September 2022 to a consultation published by HMRC on 20 July 2022.

VAT

Exclusive TECHNICAL ADVISORY SERVICES Option to tax on land for development
  • 05 Jun 2024
  • Markel Tax
  • Markel Tax FAQ
FAQ on whether a building company can display the vendor's option to tax on land they are purchasing, on which they intent to build residential dwellings.
VAT import one stop shop for Northern Ireland
  • 23 Feb 2024
  • ICAEW
Businesses in Northern Ireland can now register for the scheme to account for VAT on goods sold to consumers in the EU or Northern Ireland.
Digital scheme for DIY housebuilder VAT refunds launched
  • 06 Dec 2023
  • ICAEW
Taxpayers building their own home can now claim back VAT incurred through an online service.
Exclusive CONSTRUCTION AND REAL ESTATE COMMUNITY Emerging opportunities and pitfalls in real estate tax
  • 30 Nov 2023
  • Karl Leesi
Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.
Exclusive TAX FACULTY Would removing the VAT exemption for private schools make VAT simpler?
  • 01 Sep 2023
  • ICAEW
  • Taxline
Peter Hughes examines the Labour party’s plans to abolish the VAT exemption for private schools.
TAX FACULTY ICAEW REP 065/23 Construction industry scheme reform
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
Exclusive FARMING AND RURAL BUSINESS COMMUNITY Energy saving materials and planning permission
  • 14 Apr 2023
  • Julie Butler
  • Farming and Rural Business Community News
The construction, maintenance and improvement of property is a key issue for almost all farmers. In this article Julie Butler considers two property related tax cases and their implications for the rural business.
Exclusive TECHNICAL ADVISORY SERVICES Construction DRC and the flat rate scheme
  • 12 Apr 2023
  • Markel Tax
  • Markel Tax FAQ
FAQ on how to report supplies made and received which fall under the construction domestic reverse charge (DRC) and whether and whether flat Rate VAT should be paid.
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Scottish and Welsh property tax

Welsh government consults on LTT multiple dwellings relief
  • 11 Apr 2024
  • ICAEW Insights
The Welsh government is consulting on several changes to land transaction tax, including the abolition of multiple dwellings relief.
TAX FACULTY ICAEW REP 017/24 Consultation on the proposed land transaction tax (LTT) special tax sites relief
  • 12 Feb 2024
  • PDF (247kb)
A representation dated 9 February 2024 to a consultation published by the Welsh Government on 19 December 2023.
ICAEW technical round-up: January 2024
  • 30 Jan 2024
  • ICAEW Insights
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
Scotland: new LBTT relief and changes to the ADS
  • 23 Jan 2024
  • ICAEW
New relief for local authority purchases comes in from 1 April 2024, together with numerous changes to the additional dwelling supplement.
LTT relief for Welsh freeports will be different
  • 17 Jan 2024
  • ICAEW
Welsh government consultation on land transaction tax (LTT) relief for special tax sites in freeports and investment zones highlights six differences compared to the stamp duty land tax (SDLT) relief in England.
Have your say: extending the LTT refund window
  • 17 Jan 2024
  • ICAEW
The Welsh government proposes to extend the three-year exception and refund period for higher land transaction tax (LTT) residential rates in specified circumstances.
Investment zones and freeports – similarities and differences
  • 04 Sep 2023
  • ICAEW
Investment zones were refocused at the Spring Budget 2023. They are intended to grow the economy by focusing on places with significant unmet productivity potential and building on their existing strengths. How do they compare to freeports?
TAX FACULTY ICAEW REP 040/23 Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
  • 12 May 2023
  • PDF (145kb)
A representation dated 11 May 2023 to a consultation published by the Scottish Government on 17 March 2023.
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Construction Industry Scheme

ICAEW Members can access Tax Faculty CIS content at no additional charge.
Tax news in brief 10 April 2024
  • 09 Apr 2024
Highlights from the broader tax news for the week ending 10 April 2024, including: advance notification of disruption to HMRC services; advice for large businesses on contacting HMRC; and updated HMRC guidance on the process for claiming in-year refunds of CIS deductions.
Exclusive TAX FACULTY Construction industry scheme continues to grow
  • 04 Apr 2024
  • Howard Royse ACA
  • Taxline
HMRC data suggests there has been a significant increase in construction industry scheme receipts. Howard Royse looks at the reasons why and considers the future of the scheme.
Tax news in brief 13 March 2024
  • 12 Mar 2024
Highlights from the broader tax news for the week ending 13 March 2024, including: the publication of legislation providing for the Spring Budget NIC cuts; changes made by secondary legislation across a range of areas, including R&D tax relief, PAYE and CIS; new HMRC guidance on ISAs; and the opportunity to claim a refund for Italian VAT paid on goods and services related to Italian business activities.
CIS gross payment compliance tests to be strengthened
  • 22 Nov 2023
  • ICAEW
The Chancellor has confirmed that VAT compliance will be considered for obtaining and retaining gross payment status. Cancellation of gross payment status on grounds of fraud will also be expanded.
Construction industry scheme: drop VAT compliance test, says ICAEW
  • 11 Jul 2023
  • ICAEW
ICAEW’s Tax Faculty considers the proposed construction industry scheme (CIS) gross payment status (GPS) VAT compliance test is unlikely to deter organised criminal groups and should be dropped.
TAX FACULTY ICAEW REP 065/23 Construction industry scheme reform
  • 10 Jul 2023
  • PDF (250kb)
A representation dated 10 July 2023 to a consultation published by HMRC on 27 April 2023.
Exclusive TECHNICAL ADVISORY SERVICES Construction Industry Scheme
  • 04 Oct 2022
  • Markel Tax
  • Markel Tax FAQ
FAQ on whether CIS deductions be applicable on boiler installation work, carried out by a sub-contractor for a plumbing company.
Simplify late payment penalties and defer CIS changes, says ICAEW
  • 20 Apr 2021
The new penalty regime for the late payment of income tax and VAT is “overly complex” and needs to be simplified, according to the Tax Faculty’s response to the Finance Bill. It’s also recommending the deferral of changes to the construction industry scheme.
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Corporate reporting

The latest information and practical resources on International Financial Reporting Standards relevant to the construction and real estate industries.

ICAEW Members can access Corporate Reporting Faculty content at no additional charge.

ICAEW Climate Summit ICAEW is hosting a five-day virtual summit of events, videos, podcasts and articles to help chartered accountants act on climate from 13 November 2023. This is the first such summit bringing members from across the profession together on the issue of climate change.
ICAEW Sustainability Certificate for Finance Professionals
  • 21 Jun 2022
ICAEW’s Sustainability Certificate will equip accountants and other finance professionals with the practical knowledge and skills to integrate sustainability reporting into their organisations.
IFRS 16 Leases IFRS 16 Leases prescribes a single lessee accounting model that requires the recognition of asset and corresponding liability for all leases with terms over 12 months unless the underlying asset is of low value. Lessors apply a two-model approach.
Income Tax and Corporation Tax rules for spreading transitional adjustments on new lease accounting
  • 11 Jul 2019
  • HM Revenue & Customs
Businesses that are lessees of business assets which adopt the new lease accounting standard, International Financial Reporting Standard 16 (IFRS 16) will be affected by this measure.
IFRS 15 Revenue from Contracts with Customers IFRS 15 Revenue from Contracts with Customers provides a single, principles-based five-step model that should be applied to determine how and when to recognise revenue from contracts with customers.
IFRS 9 Financial Instruments IFRS 9 sets out the requirements for recognising and measuring financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
IAS 36 Impairment of Assets IAS 36 Impairment of Assets prescribes the procedures to apply to ensure assets are carried at no more than their recoverable amount.

Anti Money Laundering and construction

Anti-money laundering Guidance and other work that we have done on anti-money laundering law and practice, in the UK and internationally.
Money laundering supervision for estate agency businesses
  • 02 Apr 2014
  • HM Revenue & Customs
Find out if you’re an estate agency business who needs to register with HMRC under the Money Laundering Regulations.

Health and safety

CONSTRUCTION AND REAL ESTATE COMMUNITY Flexible working guide – Hybrid working – What happens now
  • 31 Mar 2021
  • Resilience First
This second guide highlights the new hybrid or optional way of working where we mix the office and home environments. As the return-to-work practices gain traction, the guide looks at the aspects that employers and employees alike need to consider in making the new normal a success.
CONSTRUCTION AND REAL ESTATE COMMUNITY Flexible working guide – Working from home
  • 30 Nov 2020
  • Resilience First
This guide highlights the upsides and downsides and provides some key messages on what to consider as we all move forward into a new working environment.
Stepping up health and safety regulations
  • 06 Jun 2019
  • Keri Allan
Here’s why health and safety legislation makes good business sense

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Bloomsbury Accounting and Tax Service.
Exclusive Property income
  • Apr 2024
  • John Hiddleston
  • Bloomsbury Professional
  • Income Tax
A full chapter on the taxation of property income in the UK, written for tax practitioners.
Exclusive Non-resident CGT and UK land
  • Mar 2024
  • Mark McLaughlin, Rebecca Sheldon, Sarah Squires
  • Bloomsbury Professional
  • Tax Planning
A chapter on taxation relevant to non-resident investors in UK land, highlighting tax planning opportunities and potential pitfalls.
Exclusive Construction Industry Scheme: trading premises
  • Mar 2024
  • Zeeshan Khilji
  • Bloomsbury Professional
  • Property Tax Planning
Brief chapter on the obligations of the Construction Industry Scheme for traders that commission construction or refurbishment work.
Exclusive VAT and trading premises
  • Mar 2024
  • Zeeshan Khilji
  • Bloomsbury Professional
  • Property Tax Planning
Guidance on VAT in relation to trading premises, highlighting property tax planning opportunities.
Exclusive Construction Industry Scheme: property developers, contractors, and sub-contractors
  • Mar 2024
  • Zeeshan Khilji
  • Bloomsbury Professional
  • Property Tax Planning
Chapter on the implications of the Construction Industry Scheme for any individual, partnership or company that carries out or engages in construction work.
Exclusive Property investment
  • Jan 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Bloomsbury Professional
  • Corporation Tax
Expert commentary on the current UK corporation tax legislation related to property investment.
Exclusive Buildings and structures
  • Jan 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Bloomsbury Professional
  • Corporation Tax
A chapter on the special business reliefs available for buildings and structures, including The Structures and Buildings Allowance ('SBA').
Exclusive The Construction Industry Scheme
  • Jan 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Bloomsbury Professional
  • Corporation Tax
Practical guidance on how the Construction Industry Scheme (CIS) applies to businesses within the UK tax regime.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The ICAEW Library & Information Service provides a hand-picked collection of eBooks as a benefit of membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive Special classes of taxpayers
  • 2023
  • Malcolm James
  • Spiramus
This chapter covers the schemes, reliefs and special rules pertaining to classes of taxpayers not covered elsewhere in this work. This includes the Construction Industry Scheme and rules for small businesses, charities and various types of occupations.
Exclusive Construction Industry Scheme
  • 2023
  • Malcolm James
  • Spiramus
A section summarising the provisions of the Construction Industry Scheme (CIS). Covers exceptions and registration for gross payment.
Exclusive Commercial property valuation: methods and case studies
  • 2019
  • Giacomo Morri, Paolo Benedetto
  • John Wiley & Sons
A practical guide to the best approaches for commercial real estate value assessment, covering all key elements of commercial property valuation, including valuation queries, real estate report structure, market analysis, capitalization and discount rates estimation.
Exclusive Hotel appraisal
  • 2019
  • Pavlos Papadimitriou, Ezio Poinelli
  • John Wiley & Sons
A practical guide to the best approaches for commercial real estate value assessment. This chapter provides a case study on valuing a four-star hotel located in a UK city.
Exclusive Revenue
  • 2019
  • Rob Carrington, Ernst & Young
  • Wiley
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter on accounting for revenue gives a comparison of FRS 102 Section 23 and IFRS, and looks at measurement of revenue, identification of the revenue transaction, sale of goods, rendering of services, percentage of completion method, franchise fees, interest, royalties, dividends, construction contracts, disclosures, and practical implementation issues.
Exclusive Modern methods of valuation
  • 2019
  • Eric Shapiro, David Mackmin, Gary Sims
  • Routledge
The twelfth edition of this essential valuation textbook reflects the changes in the regulatory and statutory framework for property valuations that have occurred since 2013, as well as presenting the tried and tested principles and practices of real estate valuation.
Exclusive Housing SORP 2018
  • 2018
  • National Housing Federation
  • National Housing Federation
The Housing SORP 2018 is issued by the National Housing Federation, Community Housing Cymru, the Scottish Federation of Housing Associations and the Northern Ireland Federation of Housing Associations. This version was published in September 2018 and is an update of the 2014 edition.
Exclusive Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers
  • 2018
  • National Housing Federation
  • National Housing Federation
Updated version of the SORP published in September 2018, reflecting amendments to UK GAAP. The SORP will be effective for financial years beginning on or after 1 January 2019.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Industry sector guides

The ICAEW Library & Information Service has produced a series of industry guides for members. You'll find a package of information on each sector, including links to market research reports, statistics, trade bodies and trade journals. The guides also provide details of key player reports, market reports and mailing lists which ICAEW members and ACA students can order through the website or by contacting our enquiry team.

Exclusive Construction industry
  • Nov 2023
  • Business and Industry Guide
Guide to researching the building and construction industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Property industry
  • Dec 2022
  • Business and Industry Guide
Guide to researching the property selling, development and rental sectors. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Architectural services
  • Dec 2022
  • Business and Industry Guide
Guide to researching architects and architectural services firms. Quick links to trends, forecasts, market research, statistics and useful organisations.

Industry press

The ICAEW Library & Information Service provides a hand-picked collection of industry press articles as a benefit of ICAEW membership. If you are unable to access an article, please see our Online resources troubleshooting or contact library@icaew.com.
Exclusive LIBRARY Mexican FIBRAs: regulatory clarity needed on acquisitions by other FIBRAs
  • 20 May 2024
  • Oscar López Velarde and Regina Albornoz
The interest of other FIBRAs in a potential acquisition of the Terrafina real estate investment trust highlights a lack of taxation guidance in such transactions, say Oscar López Velarde and Regina Albornoz of Ritch Mueller.
Exclusive LIBRARY Guide to Poland's filing obligations for real estate companies and their shareholders
  • 04 Mar 2024
  • Łukasz Kupień
Łukasz Kupień of MDDP addresses the tricky question of which real estate companies and shareholders in such entities are required to submit information to Polish tax offices, and what that entails.
Exclusive LIBRARY Increased taxation of Portuguese real estate assets: another breach of EU law?
  • 19 Feb 2024
  • Cristiana Marques Aparício and Fernando Lança Martins
Cristiana Marques Aparício and Fernando Lança Martins of Cuatrecasas question whether new guidelines on non-resident real estate investment in Portugal are restrictive and discriminatory, and therefore contravene the EU's free movement of capital principle.
Exclusive UK's soaring rents make buying a home a better option once more
  • 06 Feb 2024
  • Isabella Ward
Buying a home in the UK is expected to be cheaper than renting over the next five years, according to analysis by Capital Economics. This is a reversal from their previous year's analysis which found renting was cheaper for the first time in 14 years due to interest rate hikes. The shift is attributed to rising rents and falling mortgage rates.
Exclusive Real estate was most distressed sector in Europe in 2023
  • 05 Feb 2024
  • Irene Garcia Pérez
A study by law firm Weil, Gotshal & Manges LLP has revealed that real estate was the most distressed sector in Europe in the last quarter of 2023. German corporates experienced the highest levels of distress, followed by the UK and France. Despite the high levels of distress, restructuring activity has not significantly increased yet, but it is expected to pick up in the coming years.
Exclusive UK property becoming more affordable at quickest pace in decades
  • 30 Dec 2023
  • Lucy White
House prices in the UK are becoming more affordable at the fastest pace in decades, which is expected to allow more people to enter the property market. However, some economists still view UK homes as overvalued. The government is considering various housing measures to address the issue, including support for longer fixed-term mortgages and reducing the size of deposits.
Exclusive Reality check
  • 11 Dec 2023
  • Mike Ragogna
The article focuses on the varied European construction landscapes amid revised forecasts. Topics include major construction initiatives in France, England, Germany and Spain, such as the restoration of Notre-Dame in Paris, London's infrastructure upgrades, Germany's delayed building regulations and Spain's ongoing highway development project.
Exclusive Japanese buyers snap up New York and London buildings in spending spree
  • 06 Dec 2023
  • Lisa Du
Japanese investors are currently spending the most in two decades to purchase properties overseas, despite the global real estate slump and the decline of the yen. This surge in investment is driven by the availability of rock-bottom financing rates in Japan and the desire to diversify income due to low returns in Japan. Japanese buyers tend to go for prominent assets, providing liquidity to the US commercial real estate market.
Terms of use

You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Market research

The ICAEW Library & Information Service provides access to industry profiles and market reports as a benefit of ICAEW membership. See our Industry guides for a more comprehensive selection of market research resources for a wide variety of industries, including construction and property selling, development and rental. If you are unable to access a report, please see our Online resources troubleshooting or contact library@icaew.com.
Exclusive Construction in the United Kingdom
  • May 2023
  • MarketLine
An industry report on the UK construction industry (both residential and non-residential construction), providing market data analysis and forecasts, including data on the competitive landscape and key players.
Exclusive Real estate industry profile: Europe
  • Jun 2022
  • MarketLine
An industry report on European real estate, providing market data and forecasts, including data on the competitive landscape and key players.
Exclusive Real estate industry profile: Global
  • Jun 2022
  • MarketLine
An industry report on the global real estate industry, providing market data analysis and forecasts, including data on the competitive landscape and key players.
Exclusive Real estate industry profile: United Kingdom
  • Jun 2022
  • MarketLine
An industry report on UK real estate, providing market data analysis and forecasts, including data on the competitive landscape and key players.
Exclusive Residential construction in Europe
  • Mar 2023
  • MarketLine
An industry report on European residential construction, providing market data analysis and forecasts, including data on the competitive landscape and key players.
Exclusive Residential construction in the United Kingdom
  • Mar 2023
  • MarketLine
An industry report on UK residential construction, providing market data analysis and forecasts, including data on the competitive landscape and key players.
Exclusive United Kingdom Infrastructure report
  • Jul 2023
  • FitchSolutions
  • Business Monitor International
An industry report for the UK construction industry. Includes ten-year growth forecasts to 2031.
Terms of use

You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Articles and books in the ICAEW Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans.

Property tax planning, 17th ed.
  • Library book
  • 2024
  • Z. Khilji
  • Bloomsbury Professional
A guide to the tax treatment of UK property, covering all of the main categories of property ownership. Includes extensive references to relevant legislation and case law.
Main residence relief, 4th ed.
  • Library book
  • 2024
  • X. M. Manzano
  • Claritax Books
A detailed guide to Private Residence Relief (PRR), a relief from Capital Gains Tax (CGT). Key principles are illustrated with real-life scenarios and planning points, and relevant legislation and case law are referred to where appropriate.
Tolley's estate planning, 2023-24
  • Library book
  • 2024
  • S. McKie, S. McKie
  • LexisNexis
This book considers all aspects of estate planning, demonstrating how to formulate strategies for the provision, holding and devolution of personal and family resources. It includes numerous practical planning suggestions, a practical step-by-step case study, and worked examples and tables.
Tolley's property taxation, 2023-24
  • Library book
  • 2023
  • I. Butt, et al.
  • LexisNexis
A guide to all relevant taxes and how these taxes can interact, providing authoritative answers to all your queries. Covers property investments, development, redevelopment, refurbishment and maintenance, Islamic funding structures, and more.

Thought leadership

Our thought leadership is intended to change thinking and behaviour. We want to help our members do their jobs as best they can. Ultimately, this will enable a world of sustainable economies.
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Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.