Annual Conference 2013 – Tax planning for UK properties

We are delighted to announce Gabelle’s 2013 Annual Conference to be held on 14 May at Arundel House.

We are particularly pleased to confirm Anne Redston of Temple Tax Chambers as our keynote speaker.  As both Visiting Professor of Tax Law at King’s College London and a member of the First-tier Tax Tribunal, Anne’s experience in the world of tax is exceptionally wide-ranging and her perspective is always one of great clarity and insight.

This year’s conference will focus on tax planning for UK properties and the full day’s programme is set out below:

09.30-10.00 Registration/ breakfast

10.00-10.05 Chairman – Paula Tallon. Introduction

10.05-10.40 Anne Redston. Keynote address

10.40-11.20 Paula Tallon. Maximising  ‘Principal Private Residence Relief’

  • Carving up the house and gardens
  • Ownership and occupation
  • Looking at periods of absence
  • Recent cases

11.20-11.40 Tea/coffee break

11.40-12.20 Vaughn Chown. Property structuring for VAT

  • The VAT status of the parties
  • The nature of the property
  • The location of the property
  • The timing of the supply

12.20-13.00 Paul Howard. Property structuring for direct taxes

  • Property investment v development
  • Ownership structures
  • Company reorganisations involving property

13.00-14.00 Lunch

14.00-14.40 Paul Bramall. Holding UK property from outside the UK

  • Options for holding UK residential property
  • Avoiding high value residential property charges
  • Planning for commercial properties

14.40-15.20 John Hood. Avoiding HMRC enquiries re: property ownership

  • Minimising the risk of a discovery
  • Completing the tax return
  • What information should the client retain?
  • The powers available to HMRC

15.20-15.40 Tea/coffee break

15.40-16.20 Martin Mann. Business reliefs for properties used in trade

  • Maximising entitlement to entrepreneurs’ relief in relation to property disposals
  • A review of the key aspects of roll-over and hold-over relief
  • Allowable expenses and changes to capital allowances
  • Inheritance Tax business property relief

16.20-17.00 Ian Maston. IHT planning with investment properties

  • Avoiding SDLT and CGT in relation to lifetime gifts
  • Carve out arrangements
  • Share structures for property holding companies

The full cost of this year’s conference is £175 plus VAT, with discounts available to existing Gabelle clients.  To reserve your place, please email Egle Rimkiene here.