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Vol 21 No 11 Nov/Dec 2016

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Stamp Duty Land Tax 3rd ed


ISBN13: 9781846611834
Previous Edition ISBN: 9781846610578
Published: February 2010
Publisher: Jordan Publishing Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



Since the introduction of Stamp Duty Land Tax in 2003, the legal framework has been amended numerous times to deal with ongoing practical problems that have arisen. The result is a regime that is complex and fraught with technical difficulties. The author, one of the country’s leading authorities on the subject, guides the reader through every aspect of this tax regime, offering valuable advice throughout.

This new edition has been fully updated to take on board developments in the Finance Act 2009:-

  • major changes in the fixed stamp duties for land transactions in the Finance Act 2008;
  • the new compliance regime;
  • changes to record keeping, payment and electronic filing
  • and partnerships;
  • an expansion on general anti-avoidance provisions and an examination of problems on land and goodwill.

Subjects:
Conveyancing, Taxation
Contents:
The charge to stamp duty land tax
Rates and computation
Leases and rents
Tax triggers
Identifying the taxpayer
Exemptions and reliefs
Special situations such as:
Building agreements
Subsales and assignments
Trusts and estates
Compliance
Land Registry issues
Land tax return requirements
Revenue and self certificates
Enquiries and information powers
Valuation