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Vol 25 No 2 Feb/March 2020

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Stamp Taxes 2020/21


ISBN13: 9781526514820
Previous Edition ISBN: 9781526510068
To be Published: September 2020
Publisher: Bloomsbury Professional NYP
Country of Publication: UK
Format: Paperback
Price: £120.00



A comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty, Stamp Duty Reserve Tax, and Stamp Duty Land Tax, together with commentary on Land and Buildings Transaction Tax and Land Transaction Tax.

It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.

Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Subjects:
Taxation
Contents:
Chapter 1. Introduction to Stamp Taxes
Chapter 2. Scotland – Land and Buildings Transaction Tax
Chapter 3. Wales – Land Transaction Tax
Chapter 4. SDLT – General Rules
Chapter 5. SDLT Reliefs
Chapter 6. SDLT and Leases
Chapter 7. SDLT and Partnerships
Chapter 8. SDLT Administration and Compliance
Chapter 9. SDLT Anti-Avoidance Rules
Chapter 10. Stamp Duty – General Rules
Chapter 11. Stamp Duty Reliefs
Chapter 12. Stamp Duty Reserve Tax (SDRT)
Chapter 13. Planning, Pitfalls and Legacy Liabilities
Appendix A. Addresses, contact details, etc.
Appendix B. Sample forms etc.
Part 1 – SDLT return forms
Part 2 – DOTAS forms
Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77