Stamp Duty Land Tax 9th ed

This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including:-

• development, leases,
• conveyancing,
• construction,
• partnership property,
• corporate transactions, trusts,
• and the administration of estates.

The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country’s leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with:-

• a focus on how and when the tax arises in practice
• explanation of strategies that could help minimise clients’ exposure to tax and penalties
• interpretation of HMRC Stamp Taxes practice and policies
• discussion of the difficulties arising from defined terms
• warnings of potential pitfalls for practitioners
• commentary on the complex provisions relating to leases.