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Stamp Duty Land Tax 2nd Edition

Stamp Duty Land Tax 2nd Edition

  • Author:
  • Publisher: Cambridge University Press
  • ISBN: 9780521606325
  • Published In: February 2006
  • Format: Hardback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Contents 

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Stamp duty on land and buildings has been abolished and replaced with a new tax, stamp duty land tax (SDLT). SDLT will raise in excess of GBP4 billion, more than inheritance tax and capital gains tax put together. The second edition of Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced.

The second edition gives a detailed discussion of the legislation and incorporates a comprehensive commentary of the new tax charge on commercial leases as well as the provisions of Finance Act 2004. Additionally, there is an online bulletin board (www cambridge.org/sdlt) to keep the reader up to date with key developments in the area.

Contents:
Preface
Table
1 Rates of tax
Glossary of terms
List of abbreviations
Table of statutes
Table of cases
1. Introduction and overview
2. The charge to SDLT
3. The application of the charge to SDLT to specific transactions
4. Calculating the liability to SDLT - with new materials on PFI
5. Exemptions and reliefs
6. SDLT and commercial leases
7. Treatment of partnerships
8. Structuring transactions and planning
9. Administration, compliance and appeals
10. Commencement, transitional provisions and future developments
Appendix
1. Practitioner checklist
Appendix
2. Table of exemptions and reliefs
Appendix
3. Analysis of Scottish property deeds
Index.

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