Home
Taxation
U.K.
Stamp Duty Land Tax

Stamp Duty Land Tax A Practical Guide, 9th edition

Name: Stamp Duty Land Tax
Brand: Law Society Publishing
SKU: 9781853288098
Price: 832.26 HKD
Availability: OutOfStock
Author: Reg Nock
ISBN: 9781853288098

By Reg Nock

Law Society Publishing February 2011

Specifications

ISBN-13: 9781853288098
Publisher: Law Society Publishing
Publication: February 2011
Format: Paperback , 448 pages
Jurisdiction: U.K. ? Countri(es) for reference only

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.