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.
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978-1-85328-809-8 (9781853288098)
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Schweitzer Klassifikation
1. Introduction and general principles; 2. Chargeable transactions; 3. Taxable events - effective date; 4. Computation of tax; 5. Exemptions and reliefs; 6. Options and rights of pre-emption; 7. Exchanges and partitions; 8. Leases; 9. Construction, fitting out and other 'works'; 10. Trusts; 11. Estates of deceased persons; 12. Partnerships; 13. Corporate transactions; 14. Liability for the tax; 15. Consideration in kind, values, apportionments and related computation issues; 16. SDLT and other taxes; 17. Notifiable transactions and filing returns; 18. HMRC powers and enforcement; Appendix.
