Property and Land Tax

The collection of the Library & Information Service includes a range of electronic databases, books and journal articles on the subject of property and land tax. If you would like assistance in identifying the materials you need, please contact the enquiry team on +44 (0)20 7920 8620 or by email at library@icaew.com.

Articles and Books

Browse a list of books and articles available from the ICAEW Library & Information Service on:

Property Tax Planning
Private Residence Relief
Stamp Duty Land Tax
Taxation of Furnished Holiday Lettings
Taxation of Real Estate Investment Trusts

You can find more books and articles on property taxation by searching LibCat, the Library online catalogue. For details of our photocopying/fax service please see our FAQ page.

eLibrary

Real Estate Investment Trusts
A report published in November 2007 providing an overview of the tax regimes in Australia; Belgium; France; Germany; Italy; Japan; the Netherlands; the United Kingdom; and the United States. Available to ICAEW members, students and other entitled users.

Links

Stamp Duty Land Tax

HM Revenue & Customs Stamp Office
The HMRC website provides a range of information on Stamp Duty Land Tax including rates, thresholds, reliefs and exemptions.

Stamp Duty Land Tax Manual (HMRC)
Online version of the Stamp Duty Land Tax Manual. The manual was first published online by the HM Revenue & Customs in November 2003.

Law and Practice (Land Registry)
A collection of resources on land registration legislation including information on Stamp Duty Land Tax.

National Statistics - Stamp duties (HMRC)
Annual statistics relating to stamp duties as published on the HMRC website.

Real Estate Investment Trusts

Guidance on Real Estate Investment Trusts (HMRC)
Manual available through the HM Revenue & Customs website.

Other links

Property Income Manual (HMRC)
HM Revenue & Customs manual which sets out how rents from UK properties are taxed.

Tax on property and rental income (Directgov)Government website which aims to provide a one-stop shop for information on public services. This section of the website provides an overview of property taxation including tax on rental income, residential property lettings and UK holiday lettings.

See Also

ICAEW: Tax Faculty

The Tax Faculty is the focus within the Institute for those Chartered Accountants working in the area of tax. It is a centre of excellence and an authoritative voice for the Institute on taxation matters. It makes representations to Government and other authorities, and public pronouncements on major tax issues. 

Institute members can access more information about the Tax Faculty from the Tax Faculty website. This provides information and news on issues related to Property and Land Tax as well as providing guides and responses to HM Revenue & Customs releases on Property and Land Tax.

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