Tolley's Property Taxation 2022–23


Tolley’s Property Taxation 2022-23

A message from LexisNexis® following the death of The Queen

Following the death of Her Majesty Queen Elizabeth II, LexisNexis®UK are reflecting on her legacy, which includes countless laws, institutions, appointments and documents made in her name.

Among the constitutional and legal changes associated with the accession of King Charles III, there are also a number of technical and practical consequences for all our products. We will continue to monitor developments and provide relevant updates and guidance as appropriate. In addition, we will endeavour to update all references relevant to His Majesty in the next edition of this publication. With regard to legislative references, particularly with respect to legislation, please note that until the legislation is directly amended Interpretation Act 1978, s 10 provides that references to the Sovereign within Acts of Parliament are to be construed as references to the reigning Sovereign, unless otherwise specified.

Tolley's Property Taxation 2022-23 is your essential reference book on Property Taxation in the UK. Covering all relevant taxes and, critically, how these taxes can interact, it provides authoritative answers to all your queries, and solutions to your problems, in a single volume.

Detailed chapters include all the common (and some less common) situations for the practitioner and their client, covering everything from REITs and other fund vehicles, Islamic funding structures to capital allowances and rental investments, as well as property tax opportunities during economic recovery. The book is updated for Finance Act 2022 changes and COVID-19 impact where applicable. Every tax applicable to property transactions and occupations and occupation is looked at in detail, from Inheritance Tax, Capital Gains Tax, Stamp Duty Land Tax, and Value Added Tax to Corporation Tax, Income Tax, Business Rates and the Annual Tax on Enveloped Dwellings. Technical issues are illustrated throughout by examples and, where relevant, detailed commentary on applicable case law and precedents support in-depth research.

Featuring authoritative planning advise from leading property tax specialists in their different fields, Tolley's Property Taxation 2022-23 is written to assist the novice and expert alike, in whatever line of business, where UK property is an issue.


Kevin Walton  Contributor
Rob Durrant-Walker  Contributor
Chris Erwood  Contributor
Kirsten Prichard Jones  Contributor
Patrick Cannon  Contributor
Phil Vernon  Contributor
Alex Millar  Contributor
Rory Mullan  Contributor
Hira Sharma  Contributor
Irfan Butt  Contributor
Tom Shaw  Contributor
Finn Halton  Contributor
Robin Hutton  Contributor
Charles Goddard  Contributor
Satwaki Chanda  Contributor
Liz Wilson  Contributor
Lee Parbery  Contributor
Elizabeth Small  Contributor
Geraint Jones  Contributor
Melissa Malins  Contributor
Robin Dabydeen  Contributor
Helen Thompson  Contributor