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Stamp Duty Land Tax 4th Edition

Stamp Duty Land Tax 4th Edition

  • Author:
  • Publisher: Sweet & Maxwell U.K.
  • ISBN: 9780414107090
  • Previous Edition ISBN: 9780414080393
  • Published In: December 2022
  • Format: Hardback
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
New Edition is available now !
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  • Description 
  • Contents 

Details

Stamp Duty Land Tax is a complex tax, full of traps for the unwary, and there is an increasing amount of case law on it. This book explains the rules clearly and authoritatively to help practitioners comply with the technicalities of the legislation through practical examples that clarify how the law works and what needs to be done in a wide range of situations. Stamp Duty Land Tax provides valued guidance and will allow property owners, tax and property practitioners, lawyers and accountants to know their liabilities and advise on SDLT with confidence.

This new edition of Stamp Duty Land Tax has been thoroughly revised and expanded to cover:

  • The new (September 2022) rates on residential property
  • The 2% surcharge on non-residents
  • Freeport tax sites
  • A full account of new case law, especially on mixed property and multiple dwellings.
1. Outline and Background
2. Structure of SDLT
3. The Rates
4. First-time Buyers Relief
5. The 3 Per Cent Surcharge
6. The 15 Per Cent Flat Rate: Dwellings Bought by Companies
7. The 2% surcharge on dwellings bought by non-residents
8. Chargeable Consideration: Cash
9. Chargeable Consideration: Debt
10. Chargeable Consideration: In Kind
11. Companies. Market Value
12. Sub-Sales Etc.
13. Leases: The Charge on Rents
14. Leases: Other Matters
15. Group and Reconstruction Reliefs
16. Partnerships
17. Trusts and Other Matters
18. Freeport Sites
19. Charities and The Public Sector
20. Special Reliefs for Residential Property
21. Alternative Property Finance
22. Anti-Avoidance
23. Returns
24. Enquiries, Discovery, Penalties, Etc.
25. Appeals and Reviews
26. Wales: Land Transaction Tax
27. Scotland: Land and Buildings Transaction Tax

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