Investing in property

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Investing in property by Mind Map: Investing in property

1. Residential property - Furnished holiday lettings

1.1. Principal conditions

1.2. Capital allowances

1.3. Loss relief

1.4. CGT benefits

2. Commercial property

2.1. Financing the purchase

2.2. SDLT (or LBTT/LTT)

2.3. Property business profits and capital allowances

2.4. CGT (or, for companies, corporation tax on gains)

2.5. IHT

2.6. VAT

2.7. Investment 'indirectly' via REITs

3. Administration

3.1. Landlord responsibilities (residential property)

3.2. Income tax, CGT and corporation tax

3.3. Non-resident landlords' scheme

3.4. Commercial property: VAT and the option to tax

4. Residential property

4.1. Financing the purchase

4.2. SDLT (or LBTT/LTT)

4.3. Property business profits (note: £1,000 property income allowance; Rent-a-room relief)

4.4. CGT

4.5. IHT

4.6. Using a company - SDLT (LBTT/LTT) effect; corporation tax; potential for ATED charges(?)