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Vol 22 No 7 July/August 2017

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Stamp Duty Land Tax with The Autumn Statement Supplement isbn 9780414051164

Stamp Duty Land Tax

ISBN13: 9780414034402
New Edition ISBN: 9780414051164
Published: October 2014
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print

This new book provides tax practitioners at all levels with a comprehensive guide to the practicalities of Stamp Duty Land Tax (SDLT). It clearly explains the rules, the rates,the various reliefs and the special rules for residential property.

With a focus on helping practitioners comply with the technicalities of the legislation, it sets out numerous practical examples to clarify how the law works and what needs to be done in a wide range of situations.

  • Explains the main rules, including the rules for leases, sub-sales, linkage, uncertain prices and options
  • Discusses the special rules for residential property including the 15% rate, the sixor- more rule, purchases of more than one dwelling, right-to-buy, and leasehold enfranchisement transactions
  • Examines how commercial and residential developers can carry out projects SDLT-efficiently
  • Provides practical examples relating to compliance including returns, payment, interaction with land registration, Stamp Office enquiries, interest and penalties
  • Considers anti-avoidance provisions, including Ramsay, the GAAR and Sections 75A-75C
  • Explains how SDLT interacts with other taxes including VAT and capital gains tax

Stamp Duty, Conveyancing
Outline and Background
Structure of SDLT
The rates
Chargeable consideration: cash
Chargeable consideration: debt
Chargeable consideration in kind
Companies – market value
Sub-sales etc.
Leases: the charge on rents
Leases: other matters
Intra-group transactions and reconstructions
Trusts and Family Arrangements
Charities and the Public Sector
Special reliefs for residential property
Alternative Finance
Enquiries, Discovery, Penalties
Appeals and Reviews
Interaction with other taxes