Taxation Taxation

Stamp Duty Land Tax 2024-25

By John Feaster
Claritax Books July 2024

Specifications

ISBN-13
9781917167048
Publisher
Claritax Books
Publication
July 2024
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

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.

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.

Table of Contents

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
HKD 1,263.50

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