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Stamp Duty Land Tax 2023-2024

Stamp Duty Land Tax 2023-2024

  • Author:
  • Publisher: Claritax Books
  • ISBN: 9781912386802
  • Previous Edition ISBN: 9781912386642
  • Published In: July 2023
  • Format: Paperback
  • 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

A well-written, user-friendly guide to the complexities of SDLT.

The book provides clear, practical guidance for accountants, solicitors and other tax professionals, with plenty of worked examples. Available on its own or as part of a discounted bundle.

Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.

New for this 2023-24 edition

  • Updated rates of SDLT
  • Increased ATED rates
  • New HMRC guidance on a range of topics (“main subject matter”, splitting out of chattels; “objective observer” test re multiple dwellings, group relief)
  • Changes to LBTT and LTT
  • Case law developments across numerous topics (suitable for use, derelict property, garden or grounds, mixed-use land, residential or non-residential, additional dwellings, time limits, rights of way, “in the process of construction”)
  • Commentary on shared ownership schemes thoroughly updated and rewritten
  • Investment zones
  • Homes for Ukraine scheme
  • Updated figures for first-time buyer’s relief
  • All examples reviewed and updated as appropriate.
Stamp duty
SDLT – rates of charge
Residential property – rules and surcharges
Chargeable consideration
Leases – the basics
Leases – miscellaneous
Partnerships
Trusts and trustees
Shared ownership schemes
Reliefs – general
Reliefs – corporate
Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)
Section 75A – the SDLT anti-avoidance rule
Case law
Compliance
Penalties, enquiries and disclosure
Appendix - Statutory instruments

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