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Vol 24 No 12 Dec 19/Jan 20

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Cover of Merkin and Flannery on the Arbitration Act 1996

Merkin and Flannery on the Arbitration Act 1996

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Stamp Duty Land Tax 2nd ed

ISBN13: 9780414060081
Previous Edition ISBN: 9780414051164
Published: September 2017
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: £222.00

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Stamp Duty Land Tax clearly explains the rules relating to the rates, the various reliefs, and the special rules for residential property.

It is an increasingly complex and steep tax on which tax and property practitioners, lawyers and accountants frequently need guidance. There have been major changes to SDLT since the first edition of this book, in particular a major recasting of the rates and the introduction of the 3% surcharge.

Also covered in this new edition:-

  • Full treatment of the new rates for residential and non-residential property
  • The 3% surcharge and its arbitrary results
  • Key differentiating factors between Scottish LBTT and SDLT
  • Property Authorised Investment Funds and COACS
  • The anti-avoidance rules and Project Blue

Stamp Duty, Conveyancing
Outline and Background
Structure of SDLT
The rates
The 3% surcharge
Chargeable consideration: cash
Chargeable consideration: debt
Chargeable consideration in kind
Companies – market value
Sub-sales etc.
Leases: the charge on rents
Leases: other matters
Group and reconstruction reliefs
Trusts and other matters
Charities and the Public Sector
Special reliefs for residential property
Alternative property finance
Enquiries, Discovery, Penalties
Appeals and Reviewss
Scotland: land and building transaction tax

Appendix I Old rates of tax
Appendix II Connected persons