Stamp Duty Land Tax: A Practical Guide 6th ed
ISBN13: 9781912386178
Published: March 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print
A well-written, user-friendly guide to the complexities of SDLT, this book is perfect for non-specialist accountants, solicitors and others who need clear, practical guidance on the topic at an intermediate level. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
The sixth edition reflects many important recent developments, including:
- Enhanced analysis of the definition of residential property including suitability for use and application to the 15% rate applying to enveloped dwellings
- First time buyer’s relief
- Changes to the additional rate (extra 3%) legislation and guidance
- Introduction to Land Transaction Tax (the first Welsh tax in over 800 years)
- Project Blue – the first SDLT case to be considered by the Supreme Court
- Update on multiple dwellings relief
- Seeding relief for property funds
- Reduction to the SDLT filing and payment time limit to 14 days
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