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Vol 25 No 2 Feb/March 2020

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Lewin on Trusts

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Stamp Duty Land Tax: A Practical Guide 6th ed

ISBN13: 9781912386178
Previous Edition ISBN: 9781908545862
Published: March 2019
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00

Low stock.

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

1. Stamp duty
2. SDLT – the basics
3. Chargeable consideration
4. Leases – the basics
5. Leases – miscellaneous
6. Partnerships
7. Trusts and trustees
8. Shared ownership schemes
9. Reliefs – general
10. Reliefs – corporate
11. Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)
Section 75A – the SDLT anti-avoidance rule and related case law
13. Compliance
14. Penalties, enquiries and disclosure
Table of primary legislation
Table of statutory instruments
Index of cases
General index
Rates of SDLT valid 1 April 2019

Series: Claritax Books

Tax Appeals: Law and Practice at the FTT 4th ed ISBN 9781908545879
Published June 2019
Claritax Books
Pension Tax Guide 2019-20 ISBN 9781912386185
Published June 2019
Claritax Books
Capital Allowances: 2019-20 ISBN 9781912386192
Published May 2019
Claritax Books
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Capital Allowances: 2018-19 ISBN 9781912386055
Published July 2018
Claritax Books
Out of print
VAT Registration Handbook: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
Furnished Holiday Lettings: A Tax Guide 3rd ed ISBN 9781908545732
Published June 2017
Claritax Books
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
Tax Chamber Hearings: A User's Guide 3rd ed ISBN 9781908545527
Published April 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print