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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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Stamp Taxes 2016/17

ISBN13: 9781784513207
Previous Edition ISBN: 9781780437774
Published: October 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £100.00

Low stock.

Stamp Taxes 2016/17 provides a detailed overview and history of all types of stamp taxes. Covering stamp duty land tax, stamp duty and stamp duty reverse tax, it looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions.

Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike.

Content includes:

Stamp Duty Land Tax - introduction - Scope and calculation - cases not involving grant or variation of lease - Scope and calculation - grant or variation of a lease - Reliefs and exemptions - Statutory exemptions - Reliefs - Partnerships - special regime - Procedure, payment and compliance - Anti-avoidance provisions - Interpretation and application of the rules - Appeals and disputes

Stamp Duty - introduction - Scope - documents; voluntary nature - Calculation - Exemptions and reliefs - Procedure and administration

Stamp Duty Reserve Tax - introduction - Overlap with stamp duty and interaction - Scope - Calculation - Exemptions and reliefs - Special regime for unit trusts - Procedure and administration

Common transactions - planning and pitfalls

Chapter 1 Introduction to Stamp Taxes
Chapter 1A Scotland – Land and Buildings Transaction Tax
Chapter 2 SDLT – General Rules
Chapter 3 SDLT Reliefs
Chapter 4 SDLT and Leases
Chapter 5 SDLT and Partnerships
Chapter 6 SDLT Administration and Compliance
Chapter 7 SDLT Anti-Avoidance Rules
Chapter 8 Stamp Duty – General Rules
Chapter 9 Stamp Duty Reliefs
Chapter 10 Stamp Duty Reserve Tax (SDRT)
Chapter 11 Planning, Pitfalls and Legacy Liabilities
Appendix A Addresses, contact details, etc
Appendix B Sample forms etc
Part 1 – SDLT return forms
Part 2 – DOTAS forms
Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77