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Stamp duty on land and buildings has been abolished and replaced with a new tax, stamp duty land tax (SDLT). SDLT will raise in excess of GBP4 billion, more than inheritance tax and capital gains tax put together. The second edition of Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced.
The second edition gives a detailed discussion of the legislation and incorporates a comprehensive commentary of the new tax charge on commercial leases as well as the provisions of Finance Act 2004. Additionally, there is an online bulletin board (www cambridge.org/sdlt) to keep the reader up to date with key developments in the area.