Stamp Duty Land Tax Handbook: A Guide for Residential Conveyancers

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