Monroe & Nock on the Law of Stamp Duties

Taxation › U.K.

Monroe & Nock on the Law of Stamp Duties

By Reginald S Nock
Sweet & Maxwell U.K.

Specifications

ISBN-13
9780421411302
Publisher
Sweet & Maxwell U.K.
Format
Loose-leaf (3 volumes)
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Providing a comprehensive and practical account of the application of stamp duties, Monroe & Nock on the Law of Stamp Duties:

  • Covers stamp duties in relation to a conveyance or transfer on sale, conveyances and the contracts for sale, leases and agreements for leases, superannuation annuities and insurance policies, bearer instruments, untaxed instruments and exemptions
  • Considers special situations such as unit trusts and open-ended investment companies, the share and loan capital of corporations, company reorganisations, depositary schemes and clearance systems
  • Reviews stamp duty planning principles and looks at planning opportunities in particular situations
  • Reproduces principal statutory provisions and Inland Revenue material
  • Reflects fully the impact of the new stamp duty land tax regime
  • Offers practical guidance on tax planning and minimizing liability
  • Contains all the Stamp Duty Land Tax Forms and advice on how to complete them

Table of Contents

Stamp duties
General principles
The fixed duties
Conveyance or transfer on sale
Conveyances and contracts for sale
Leases and agreements for lease
Superannuation annuities and policies of insurance
Bearer instruments
Untaxed instruments and exemptions
 
  • Value added tax and stamp duties
  • The charge to stamp duties after implementation date
  • Partnerships
 
Stamp duty reserve tax
Stamp duty reserve tax - the principle charge
 
  • Stamp duty reserve tax - administration and compliance
 
Unit trusts and open ended investment companies
Special situations
 
  • Unit trust schemes on and after February 6 2000
  • Open-ended investment companies after February 6 2000
 
The share and loan capital of corporations
Company reorganisations
Depositary schemes
Clearance systems
 
  • Stamp duty land tax - transitional
  • Stamp duty land tax charging provisions
  • Stamp duty land tax administration
 
Planning principles
Principles of stamp duty planning
Planning for stamp duty reserve tax
Planning particular situations
Planning for commercial transactions and documents
Disposals and acquisitions of business including stamp duty land tax
Land transactions
Business structures
Valuation issues

Reviews

This book will prove essential reading for all those concerned with stamp duty...stamp duty avoidance or mitigation. - The Law Society's Gazette

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