Subjects:

Conveyancing

Contents:

1. Introduction and general principles

2. Chargeable transactions

3. Taxable events - effective date

4. Computation of tax

5. Options and rights of pre-emption

6. Exchanges and partitions

7. Leases

8. Construction fitting out and other "works"

9. Trusts, Wills and Intestate estates

10. Partnerships

11. Corporate transactions

12. Liability for the tax

13. Revenue powers and enforcement

Appendices: A. Land areas for investigation

B. Particular problems for the vendor

C. Share purchase issues for investigation

D. Completing the tax return.

This popular and authoritative book has been fully revised to take account of the implementation and first years of operation of Stamp Duty Land Tax.

This book offers a practical guide to Stamp Duty Land Tax and its implications, highlighting pitfalls and suggesting how to avoid them. It covers the role of the professional in investigations of title, due diligence, valuation and assisting the client in completing the return. In addition, it includes:-

• detailed notes on completing the forms
• an explanation of issues that may affect the timing and amount of tax
• practical issues for mortgagees and lenders
• illustrations of how to calculate the tax on rent
• notes on drafting matters
• indicators and checklists on warranties