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Tolley's Stamp Taxes 2011-12

Tolley's Stamp Taxes 2011-12

Author: Patrick Cannon
Publisher: LexisNexis U.K.
ISBN: 9780754540755
Published In: October 2011
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

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."

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;