Stamp Duty Land Tax 2021-22

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 2021-22 edition reflects many important recent developments, including:

• New chapter on residential property, with detailed analysis of the multiplicity of rates and relevant definitions
• Surcharge / super rate of SDLT for non-UK resident purchasers
• Shared ownership property, including the new 95% government-backed mortgage
• SDLT exemption for freeports
• Analysis of updated HMRC s. 75A guidance and new clearance procedure
• Commentary on the many recent tribunal/ court cases involving SDLT