Michael Thomas

Stamp Duty Land Tax

• Gebundenes Buch

Produktbeschreibung

Providing an incisive, comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. The second edition is fully updated and deals with the many changes since the introduction of SDLT. New chapters provide detailed coverage of the treatment of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. The chapter on planning has also been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.

Produktdetails

• Verlag: European Community
• 2nd Revised edition
• Seitenzahl: 398
• Erscheinungstermin: 3. April 2006
• Englisch
• Abmessung: 235mm x 157mm x 26mm
• Gewicht: 727g
• ISBN-13: 9780521606325
• ISBN-10: 0521606322
• Artikelnr.: 22312863

Autorenporträt

Barrister, Gray's Inn Tax Chambers.

Inhaltsangabe

Preface to first edition
Preface to second edition
The application of SDLT to Scotland and Northern Ireland
List of tables
Table of cases
Table of statutes
Table of statutory instruments
Table of rates of tax
Glossary
List of abbreviations
1. Introduction and overview
2. The charge to SDLT
3. Application of SDLT to transactions other than sales
4. Calculating the liability to SDLT
5. Exemptions and reliefs
6. SDLT and leases
7. Partnerships
8. Structuring transactions and planning
9. Administration, compliance and appeals
10. Commencement, transition and future developments
Appendix 1. Practitioner checklist
Appendix 2. Table of exemptions and reliefs
Index.