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Stamp Duty Land Tax

Stamp Duty Land Tax A Practical Guide, 9th edition

  • Author:
  • Publisher: Law Society Publishing
  • ISBN: 9781853288098
  • Published In: February 2011
  • Format: Paperback , 448 pages
  • Jurisdiction: U.K. ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Details

    This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including: development, leases, conveyancing, construction, partnership property, corporate transactions, trusts, and the administration of estates.

    The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country's leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with:

    • a focus on how and when the tax arises in practice
    • explanation of strategies that could help minimise clients' exposure to tax and penalties
    • interpretation of HMRC Stamp Taxes practice and policies
    • warnings of potential pitfalls for practitioners
    • commentary on the complex provisions relating to leases.
  • 1. Introduction and general principles;
    2. Chargeable transactions; 
    3. Taxable events - effective date;
    4. Computation of tax;
    5. Exemptions and reliefs;
    6. Options and rights of pre-emption;
    7. Exchanges and partitions;
    8. Leases;
    9. Construction, fitting out and other 'works'; 
    10. Trusts;
    11. Estates of deceased persons; 
    12. Partnerships;
    13. Corporate transactions;
    14. Liability for the tax;
    15. Consideration in kind, values, apportionments and related computation issues;
    16. SDLT and other taxes;
    17. Notifiable transactions and filing returns;
    18. HMRC powers and enforcement; 
    Appendix.

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