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Stamp Duty Land Tax 6th ed


ISBN13: 9780414137998
Previous Edition ISBN: 9780414123458
Published: September 2026
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £245.00



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Stamp Duty Land Tax is a complex and constantly evolving tax, with frequent legislative developments and growing numbers of decided cases. This popular and authoritative text offers clear, concise and practical guidance on the rules, helping readers understand how the legislation applies to real-world scenarios.

Supported by examples throughout, the book explains key concepts, highlights common problem areas, and provides the insight needed to navigate SDLT with confidence. It is an essential resource for property owners, tax advisers, lawyers and accountants seeking to assess SDLT liabilities accurately and advise clients effectively.

New to this edition:

  • Updated SDLT rates and surcharges
  • Coverage of recent statutory changes
  • Discussion of November 2025 Budget
  • Updated case law

Subjects:
Stamp Duty, Conveyancing, Taxation
Contents:
Introduction to the Sixth Edition
Summary of Contents
Table of Contents
Chapter 1. Outline and Background
Chapter 2. Main Principles of SDLT
Chapter 3. The Rates
Chapter 4. First-time Buyers’ Relief
Chapter 5. The 5% Surcharge on Additional Dwellings
Chapter 6. The 17% Flat Rate: Dwellings Bought by Companies
Chapter 7. The 2% Surcharge on Dwellings bought by Nonresidents
Chapter 8. Chargeable Consideration: Cash
Chapter 9. Chargeable Consideration: Debt
Chapter 10. Chargeable Consideration: In Kind
Chapter 11. Companies. Market Value
Chapter 12. Sub-sales etc
Chapter 13. Leases: the Charge on Rents
Chapter 14. Leases: Other Matters
Chapter 15. Group and Reconstruction Reliefs
Chapter 16. Partnerships
Chapter 17. Trusts and Other Matters
Chapter 18. Special Tax Sites
Chapter 19. Charities and the Public Sector
Chapter 20. Special Reliefs for Residential Property
Chapter 21. Alternative Property Finance
Chapter 22. Anti-avoidance
Chapter 23. Returns
Chapter 24. Enquiries, Discovery, Penalties, etc
Chapter 25. Appeals and Reviews
Chapter 26. Wales: Land Transaction Tax
Chapter 27. Scotland: Land and Buildings Transaction Tax
Appendix
Table of Cases
Index