Tolley's Stamp Taxes 2011-12

Taxation › U.K.

Tolley's Stamp Taxes 2011-12

By Patrick Cannon
LexisNexis U.K. October 2011

Specifications

ISBN-13
9780754540755
Publisher
LexisNexis U.K.
Publication
October 2011
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Tolley's Stamp Taxes 2011-12 is an invaluable, easy-to-use guide which explains all the administrative and compliance processes concerning stamp duty and SDRT as they continue to apply following the introduction of the Stamp Duty Land Tax. Tolley's Stamp Taxes also sets out the relevant charge to stamp duty or relevant exemption in relation to all the commonly met instruments and transactions.

Special features included in Tolley's Stamp Taxes 2011-12 are :

  • Alphabetical listing of all the instruments for quick reference
  • Tolley's Stamp Taxes includes practical materials chapter containing precedents, elections and official claim forms
  • Reference to recent cases, company law and taxation legislation
  • Extensive cross-references show under which head of charge each instrument falls
  • A full list of Stamp Office contact details is provided for easy reference. 

What’s New to Tolley’s Stamp Taxes 2011-12:

  • Full analysis of the decision in DV3 RS LP, the first Stamp Duty Land Tax avoidance case to come before the tax tribunal
  • Finance Act 2011 Stamp Duty Land Tax anti-avoidance provisions on Sharia reliefs and Exchanges
  • Tolley's Stamp Taxes 2011 book contains new rules in Finance Act 2011 for bulk purchases of residential property
  • Redesigned Stamp Duty Land Tax 1 tax return
  • Updated Disclosure of Tax Avoidance Schemes Stamp Duty Land Tax rules
  • Changes to the Stamp Duty Land Tax penalties regime effective from 1 April 2011
  • Change of interpretation by HMRC to partnerships and group relief

Reviews:

An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers

"... access all the pertinent and up-to-date information you need to plough your way through the intricate furrows of this admittedly complicated subject."

"... very practical and handy..."

"Be you practitioner, or financial adviser, this definitive guide will help you lend added weight and authority to the advice on Stamp Taxes you give your clients or associates."

"If you need to advise on documents, as a solicitor or financial advisor, you need this useful book."

Table of Contents

PART ONE: STAMP DUTY LAND TAX;
 1. Introduction;
2. Scope of the Charge;
3. Chargeable Consideration;
4. Amount of Tax Chargeable;
5. Leases and Agreements for Lease;
6. Reliefs and Exemptions;
7. Returns, Liability and Compliance;
8 Special Situations;
9. Transitional Provisions;
10. Disclosure of SDLT Avoidance Schemes;
10A. General Statutory Anti-Avoidance Rule;

PART TWO: STAMP DUTIES AND STAMP DUTY RESERVE TAX;

11. Introduction;

 

12. Adjudication;

 

13. Administration;

 

14. Ad Valorem Duties;

 

15. Agreement for Lease;

 

16. Agreement for Sale;

 

17. Annuities;

 

18. Anti-avoidance;

 

19. Appeals;

 

20. Appointments;

 

21. Assents;

 

22. Associated Companies;

 

23. Bearer Instruments;

 

24. Bills of Exchange;

 

25. Bills of Sale;

 

26. Bonds;

 

27. Building Societies;

 

28. Capital Duty;

 

29. Certificate of Value;

 

30. Chargeability;

 

31. Charities;

 

32.Clearance Services;

 

33. Company Reorganisations;

 

34. Compulsory Purchase;

 

35. Consideration;

 

36. Contingency Principle;

 

37. Contract Notes;

 

38. Conveyance or Transfer;

 

39. Court Orders;

 

40. Covenants;

 

41. Declaration of Trust;

 

42. Deeds;

 

43. Denoting Stamp;

 

44. Depositary Receipts;

 

45. Duplicate or Counterpart;

 

46. Evidence;

 

47. Exchange or Partition;

 

48. Execution;

 

49. Exempt Instruments;

 

50. Extra-Statutory Concessions;

 

51. Failure to Stamp;

 

52. Family Arrangements and Divorce;

 

53. Fixed Duties;

 

54. Flotations, etc.;

 

55. Foreclosure;

 

56. Furnished Lettings;

 

57. Gifts;

 

58. Goodwill;

 

59. Instruments;

 

60. Insurance Policies;

 

61. Ireland;

 

62. Leading and Principal Object;

 

63. Leases;

 

64. Letters of Allotment and Acceptance;

 

65. Loan Capital and Debentures;

 

66. Manner of Stamping;

 

67. Mortgages;

 

68. Negotiating with the Stamp Office;

 

69. Options and Warrants;

 

70. Oral Transactions;

 

71. Overseas Matters;

 

72. Partnerships;

 

73. Payment of Duty or Tax;

 

74. Penalties;

 

75. Powers of Attorney;

 

76. Produced Stamp;

 

77. Purchase of Own Shares;

 

78. Receipts;

 

79. Release and Renunciation;

 

80. Scotland;

 

81. Scrip Dividends;

 

82. Shares and Securities;

 

83. Stamp Duty Reserve Tax;

 

84. Surrenders;

 

85. Trusts and Trustees;

 

86. Underwriting;

 

87. Unit Trusts;

 

88. VAT and Stamp Duty

About the Author

By Patrick Cannon LLB, BCL, CTA (Fellow), Barrister

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