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Now in its fourth edition, Stamp Duty Land Tax is a well written, mid-level guide to the complexities of SDLT.
This book is written by solicitor John Feaster for accountants, solicitors and others who do not necessarily specialise in SDLT but who need clear, practical guidance on the topic at an intermediate level. Each chapter contains a clear explanation of the relevant principles along with practical examples.
Topics covered include: basic principles, leasehold transactions, partnerships, trusts and reliefs. The legacy of stamp duty is considered, as are the pervading effects of anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
New for this edition (April 2015)
The main changes in this fourth edition are as follows: