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Stamp Duty Land Tax Handbook: A Guide for Residential Conveyancers

Stamp Duty Land Tax Handbook: A Guide for Residential Conveyancers

Author: Sean Randall
Publisher: Law Society Publishing
ISBN: 9781784461089
Published In: July 2020
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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This first edition of The Stamp Duty Land Tax Handbook – A Guide for Residential Conveyancers has been written for residential property lawyers to understand better the stamp duty rules on residential property transactions in England and Northern Ireland.

Since 2012, there have been successive changes to the stamp duty rules on residential property transactions, resulting in a regime that is very complex.

This clearly written handbook, with an overview at the start and a summary of filing/payment obligations at the end, enables residential property lawyers to filter complex matters requiring specialist tax advice from ordinary matters that do not. It will help practitioner's reduce costs and protect damage to reputation.

It includes an addendum of the government’s announcement on 8 July 2020 regarding the temporary increases to the SDLT nil rate bands for residential property transactions.

The book offers:

a clear explanation of complex tax concepts
warnings and helpful tips on seemingly ordinary transactions
references to HMRC’s guidance manual, case law and statute
a fee-earner checklist
drafting and structuring recommendations
a client-questionnaire tool, and
a list of potential problem areas

1. The scheme of the tax

2. Excluded transactions

3. Freehold and leasehold transfers

4. Common reliefs

5. Leases

6. Collective enfranchisement

7. ‘Pre-completion transactions’

8. Transfers between spouses and civil partners

9. Gifts, assents, appropriations and appointments

10. Right to buy transactions and shared ownership leases

11. Alternative property finance

12. Transfers involving public bodies