Taxation

Stamp Taxes 2020/21

By Ken Wright
Bloomsbury Professional (formerly Tottel Publishing) September 2020

Specifications

ISBN-13
9781526514820
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
September 2020
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
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Details

A comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty, Stamp Duty Reserve Tax, and Stamp Duty Land Tax, together with commentary on Land and Buildings Transaction Tax and Land Transaction Tax.

It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.

Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Table of Contents

Chapter 1. Introduction to Stamp Taxes
Chapter 2. Scotland – Land and Buildings Transaction Tax
Chapter 3. Wales – Land Transaction Tax
Chapter 4. SDLT – General Rules
Chapter 5. SDLT Reliefs
Chapter 6. SDLT and Leases
Chapter 7. SDLT and Partnerships
Chapter 8. SDLT Administration and Compliance
Chapter 9. SDLT Anti-Avoidance Rules
Chapter 10. Stamp Duty – General Rules
Chapter 11. Stamp Duty Reliefs
Chapter 12. Stamp Duty Reserve Tax (SDRT)
Chapter 13. Planning, Pitfalls and Legacy Liabilities
Appendix A. Addresses, contact details, etc.
Appendix B. Sample forms etc.
Part 1 – SDLT return forms
Part 2 – DOTAS forms
Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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