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, , , . , , . (freehold leashold) (Stamp Duty Land Tax), . , . 1% , 125 000 , — 1% , 150 000 . (Net Present Value) , . (HM Revenue & Customs) 30 . — . , (Valuation Office Agency), (Council Tax) , , . Council Tax — 600 2000 . , , . , . — (Business Rates) : , , , 2009-2010 . 48,5 ( — 48,1). , — 20 000 , — 9700 . , , . , The Non Resident Landlords Scheme (NRLS) — , , , . , , : , , , , . . , , , , NRLS . , , , NRLS. 2009-2010 . 20% (Basic Rate Income Tax). , ( , , ), . , , , Capital Gains Tax. — . , ( , Real Estate Transfer Tax) ( ), , . , 38 , 0,01 4%. , , . , — . 5%. , . . , . , , , , , . , , 30% . , , . , 12 , 15%. ( 10 35% ). , , 10% . , , . , . , . (Stamp Duty) . , , 5% ( 2009-2010 ). , (Rating and Valuation Department). ( 0,25% ). — (Property Tax). : () , ; (Rates), ; (20% ). 2009-2010 . 15%. , , (Personal Assessment), , , . , , (Property Tax) (Profit Tax), , , ( — ). 16,5% ( 2009-2010 .). , / . , , — , , .
, 06.12.2010 — GSL Law & Consulting, — GSL Law & Consulting. « ». « » .
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