Stamp Taxes 2021/22

Name: Stamp Taxes 2021/22
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781526518552
Availability: InStock
Author: Ken Wright
ISBN: 9781526518552

By Ken Wright

Bloomsbury Professional (formerly Tottel Publishing) October 2021

Specifications

ISBN-13: 9781526518552
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: October 2021
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales).

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.

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 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