Tolley's Stamp Taxes 2012-2013

Author: Patrick Cannon
Publisher: LexisNexis U.K.
ISBN: 9780754543558
Published In: November 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

Tolley's Stamp Taxes 2012-13 is an invaluable, easy-to-use guide, which explains all the administrative and compliance processes concerning stamp duty and SDRT as they continue to apply following the introduction of the Stamp Duty Land Tax. The book also sets out the relevant charge to stamp duty or relevant exemption in relation to all the commonly met instruments and transactions.

Special features include:

* Alphabetical listing of all the instruments for quick reference
* Practical materials chapter containing precedents, elections and official claim forms
* Reference to recent cases, company law and taxation legislation
* Extensive cross-references show under which head of charge each instrument falls
* A full list of Stamp Office contact details is provided for easy reference.

PART ONE: STAMP DUTY LAND TAX
1. Introduction
2. Scope of the Charge
3. Chargeable Consideration
4. Amount of Tax Chargeable
5. Leases and Agreements for Lease
6. Reliefs and Exemptions
7. Returns, Liability and Compliance
8 Special Situations
9. Transitional Provisions
10. Disclosure of SDLT Avoidance Schemes
10A. General Statutory Anti-Avoidance Rule

PART TWO: STAMP DUTIES AND STAMP DUTY RESERVE TAX
11. Introduction
12. Adjudication
13. Administration
14. Ad Valorem Duties
15. Agreement for Lease
16. Agreement for Sale
17. Annuities
18. Anti-avoidance
19. Appeals
20. Appointments
21. Assents
22. Associated Companies
23. Bearer Instruments
24. Bills of Exchange
25. Bills of Sale
26. Bonds
27. Building Societies
28. Capital Duty
29. Certificate of Value
30. Chargeability
31. Charities
32.Clearance Services
33. Company Reorganisations
34. Compulsory Purchase
35. Consideration
36. Contingency Principle
37. Contract Notes
38. Conveyance or Transfer
39. Court Orders
40. Covenants
41. Declaration of Trust
42. Deeds
43. Denoting Stamp
44. Depositary Receipts
45. Duplicate or Counterpart
46. Evidence
47. Exchange or Partition
48. Execution
49. Exempt Instruments
50. Extra-Statutory Concessions
51. Failure to Stamp
52. Family Arrangements and Divorce
53. Fixed Duties
54. Flotations, etc.
55. Foreclosure
56. Furnished Lettings
57. Gifts
58. Goodwill
59. Instruments
60. Insurance Policies
61. Ireland
62. Leading and Principal Object
63. Leases
64. Letters of Allotment and Acceptance
65. Loan Capital and Debentures
66. Manner of Stamping
67. Mortgages
68. Negotiating with the Stamp Office
69. Options and Warrants
70. Oral Transactions
71. Overseas Matters
72. Partnerships
73. Payment of Duty or Tax
74. Penalties
75. Powers of Attorney
76. Produced Stamp
77. Purchase of Own Shares
78. Receipts
79. Release and Renunciation
80. Scotland
81. Scrip Dividends
82. Shares and Securities
83. Stamp Duty Reserve Tax
84. Surrenders
85. Trusts and Trustees
86. Underwriting
87. Unit Trusts
88. VAT and Stamp Duty