Stamp Duty Land Tax - A Guide to the New Law and Practice provides a simple cost-effective guide to the new tax for solicitors and accountants involved in property transactions. Using practical examples, this handy title covers such topics as administration by the Inland Revenue, calculating the tax due, leasehold acquisitions and completing the forms, along with details on all the various exemptions. The book also, in a practical step-by-step manner, examples the differences from the old regime and fully explains the new legislation regarding leases. Written by a leading practitioner in the field, it also gives full details on all the compliance issues for taxpayers - e. g. the thirty day time limit.
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
ISBN-13
978-0-406-97966-7 (9780406979667)
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Schweitzer Klassifikation
1. Introduction; 2. When does a liability to SDLT arise? 3. SDLT on specific transactions; 4. Calculating the amount of SDLT; 5. Exemptions and reliefs; 6. Leasehold acquisitions; 7. Completing the Inland Revenue forms; 8. Compliance issues for taxpayers; 9. Adminstration by the Inland Revenue; 10. 'Old' land transactions which remain subject to SDLT; 11. Partnership transactions; Appendices; A. Examples of completed SDLT1 forms; B. Draft warranties and indemnities; C. Checklists; D. Draft letters to clients;