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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Stamp Taxes 2016/17

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

Stamp Taxes 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