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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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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 2nd ed isbn 9780414060081

Stamp Duty Land Tax with The Autumn Statement Supplement


ISBN13: 9780414051164
New Edition ISBN: 9780414060081
Previous Edition ISBN: 9780414034402
Published: February 2015
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback & (8 Page) Supplement
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.

  • The Autumn Statement 2014 Bulletin was published in February 2015
  • The Main Work was published in October 2014
  • 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

Subjects:
Stamp Duty, Conveyancing
Contents:
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
Partnerships
Trusts and Family Arrangements
Charities and the Public Sector
Special reliefs for residential property
Alternative Finance
Anti-avoidance
Returns
Enquiries, Discovery, Penalties
Appeals and Reviews
Interaction with other taxes