Stamp Duty Land Tax

Taxation › U.K.

Stamp Duty Land Tax A Practical Guide, 9th edition

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.

Table of Contents

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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