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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:-