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Vol 21 No 10 Oct/Nov 2016

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Stamp Duty Land Tax: A Practical Guide for Lawyers 2nd ed (eBook)


ISBN13: 9781904905684
Published: October 2007
Publisher: Spiramus Press Ltd
Country of Publication: UK
Format: eBook (ePub)
Price: £60.00 + £15.00 VAT
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In 2003, stamp duty land tax, an entirely new tax applying to acquisitions of UK land, was introduced. Property lawyers and their tax colleagues had to learn a new set of rules and procedures as they familiarised themselves with the new regime. Several practical and legal difficulties emerged, and the system continues to change to accommodate these and other problems as they arise.

This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land, or negotiating the structure of a complex commercial sale or acquisition.

The second edition of the book includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue & Customs’ new powers to combat avoidance.