Stamp Duty Land Tax 5th ed

Stamp Duty Land Tax is a constantly changing, complex tax, full of traps for the unwary, with an increasing amount of case law on it. This popular and authoritative text provides clear and concise guidance to the rules, supplemented by practical examples that clarify how the law works and how to navigate the legislation in various scenarios. By leveraging this expertise, property owners, tax advisers, lawyers, and accountants can accurately assess SDLT liabilities and provide informed guidance to clients with confidence.

New to this edition:

• Greatly expanded case law on the garden or grounds of dwellings
• Discussion of the increase in special tax sites
• Coverage of the abolition of multiple dwellings relief