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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

Price: £225.00

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Stamp Duty Land Tax 9th ed

ISBN13: 9781853288098
Previous Edition ISBN: 9781853289828
Published: February 2011
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £69.00

Despatched in 5 to 7 days.

This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including:-

  • development, leases,
  • conveyancing,
  • construction,
  • partnership property,
  • corporate transactions, trusts,
  • and the administration of estates.
The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country’s leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with:-
  • a focus on how and when the tax arises in practice
  • explanation of strategies that could help minimise clients’ exposure to tax and penalties
  • interpretation of HMRC Stamp Taxes practice and policies
  • discussion of the difficulties arising from defined terms
  • warnings of potential pitfalls for practitioners
  • commentary on the complex provisions relating to leases.

1. Introduction and general principles
2. Chargeable transactions
3. Taxable events – effective date
4. Computation of tax
5. Exemptions and reliefs
6. Options and rights of pre-emption
7. Exchanges and partitions
8. Leases
9. Construction, fitting out and other ‘works’
10. Trusts
11. Estates of deceased persons
12. Partnerships
13. Corporate transactions
14. Liability for the tax
15. Consideration in kind, values, apportionments and related computation issues
16. SDLT and other taxes
17. Notifiable transactions and filing returns
18. HMRC powers and enforcement