Stamp Duty Land Tax

Overview

Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities.
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Overview

Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities.
Read More Show Less

Editorial Reviews

From the Publisher
Review of the first edition: '[T]his book should be a vade mecum for all practitioners.' David Goldberg QC

Review of the first edition: 'A thought-provoking new classic. …' The Tax Journal

Review of the first edition: 'A superbly readable book on a complex topic. I have found it an essential practice aide which I keep constantly to hand. The book is arranged in logical sections making it easy for the practitioner to find what he or she wants quickly and efficiently. The language is clear and unambiguous and I have no hesitation in recommending this book as an essential purchase for any practitioner who requires guidance on stamp duty land tax.' Paul Hawksworth, Partners Tindsills Solicitors, Stoke on Trent

'The first edition was a beacon in the night following the introduction of the SDLT regime.' Hugh Blaza, Senior Partner, BrookStreet des Roches

'SDLT is a significant cost in many property transactions and this book would be a very useful part of the practitioner's library.' The Tax Journal

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Product Details

  • ISBN-13: 9780521545150
  • Publisher: Cambridge University Press
  • Publication date: 2/9/2004
  • Pages: 220
  • Product dimensions: 5.98 (w) x 8.98 (h) x 0.51 (d)

Meet the Author

Barrister, Gray's Inn Tax Chambers.

Barrister, Gray's Inn Tax Chambers.

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Table of Contents

Preface
The application of SDLT to Scotland and Northern Ireland
List of tables
Table of cases
Table of statutes
Table of rates of tax
Glossary
List of abbreviations
1 Introduction and overview 1
2 The charge to SDLT 10
3 The application of the charge to SDLT to specific transactions other than ordinary sales 23
4 Calculating the liability to SDLT 42
5 Exemptions and reliefs 71
6 SDLT and leases 100
7 Structuring transactions and planning 113
8 Administration, compliance and appeals 129
9 Commencement, transitional provisions and future developments 153
App. 1 Practitioner checklist 166
App. 2 Table of exemptions and reliefs 170
App. 3 Analysis of Scottish property deeds 175
Index 178
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