Taxation U.K.

Stamp Taxes 2011/12

By Kevin Griffin
Bloomsbury Professional (formerly Tottel Publishing) September 2011

Specifications

ISBN-13
9781847667700
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2011
Format
Paperback , 320 pages
Jurisdiction
U.K. ? Countri(es) for reference only

Details

 

This brand new title provides a detailed overview and history of all types of stamp taxes. Covering Stamp Duty Land Tax, Stamp Duty and Stamp Duty reverse Tax, it looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions.

Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike.

Table of Contents

Stamp Duty Land Tax – introduction · Scope and calculation – cases not involving grant or variation of lease · Scope and calculation – grant or variation of a lease · Reliefs and exemptions · Statutory exemptions · Reliefs · Partnerships – special regime · Procedure, payment and compliance · Anti-avoidance provisions · Interpretation and application of the rules · Appeals and disputes

Stamp Duty – introduction · Scope – documents; voluntary nature · Calculation · Exemptions and reliefs · Procedure and administration

Stamp Duty Reserve Tax – introduction · Overlap with stamp duty and interaction · Scope · Calculation · Exemptions and reliefs · Special regime for unit trusts · Procedure and administration

Common transactions – planning and pitfalls

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