Subjects:

Conveyancing

Contents:

Introduction to the new tax. Sales of freehold. Sales of leasehold. Grant of leases. Other leasehold transactions eg. Surrenders, variations, assignments. Disadvantaged areas and exempt transactions. Sub-sales. Group transactions. Property development transactions. Transitional issues and partnerships. Non-monetary consideration. Contingent and unascertainable consideration. Compliance, penalties and Inland Revenue powers. Appendices. Precedents. Forms.

This title provides practitioners with practical, straightforward advice on how to deal with the challenges raised by Stamp Duty Land Tax. Rather than analyzing each section of the legislation individually, the authors provide best practice advice on each transaction likely to be subject to the tax.