Subjects:

Taxation, Tax Reference Annuals

When the first edition of Hutton & McKie: Stamp Duty Land Tax was published in 2003 few could have foreseen the complex way in which the new regime would develop. The practical and technical difficulties in applying the legislation and the differences of opinion between the accounting and legal professions on the one hand and HMRC on the other have produced an area of taxation which is riddled with pitfalls for those who are not up-to-date with the latest guidance and interpretation.

Designed to guide the reader through these pitfalls, the new edition also enables the practitioner to identify areas of opportunity for the client, providing practical guidance on best practice in compliance and tax planning.