Written from a practical standpoint, this book details how the legislation works in common practice. It is based on practical experience of the work of surveyors applying the legislation in making valuations. It explains the potential pitfalls and use examples of calculations of the amounts on which tax is payable.
Written from a practical standpoint, this book details how the legislation works in common practice. It is based on practical experience of the work of surveyors applying the legislation in making valuations. It explains the potential pitfalls and use examples of calculations of the amounts on which tax is payable.
Liability to Stamp Duty Land Tax; Residential Property and Non-residential Property; Designated Disadvantaged Areas; Tax Payable on Purchase; Tax Payable or Repayable after Purchase; Tax Payable on Start of Lease; Tax Payable or Repayable during a Tenancy; Interaction with VAT; Partnerships; Market Value; Requirement for Land Transaction Return; Deferment of Payment of Tax; Administration of Stamp Duty Land Tax; Inland Revenue Powers and Compliance; Appeals, Relief for Overpayment, Claims not Included in LTRs; Connected Persons and Companies; Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance; Finance Act 2005
Liability to Stamp Duty Land Tax Residential Property and Non-residential Property Designated Disadvantaged Areas Tax Payable on Purchase Tax Payable or Repayable after Purchase Tax Payable on Start of Lease Tax Payable or Repayable during a Tenancy Interaction with VAT Partnerships Market Value Requirement for Land Transaction Return Deferment of Payment of Tax Administration of Stamp Duty Land Tax Inland Revenue Powers and Compliance Appeals, Relief for Overpayment, Claims not Included in LTRs Connected Persons and Companies Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance Finance Act 2005
Liability to Stamp Duty Land Tax; Residential Property and Non-residential Property; Designated Disadvantaged Areas; Tax Payable on Purchase; Tax Payable or Repayable after Purchase; Tax Payable on Start of Lease; Tax Payable or Repayable during a Tenancy; Interaction with VAT; Partnerships; Market Value; Requirement for Land Transaction Return; Deferment of Payment of Tax; Administration of Stamp Duty Land Tax; Inland Revenue Powers and Compliance; Appeals, Relief for Overpayment, Claims not Included in LTRs; Connected Persons and Companies; Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance; Finance Act 2005
Liability to Stamp Duty Land Tax Residential Property and Non-residential Property Designated Disadvantaged Areas Tax Payable on Purchase Tax Payable or Repayable after Purchase Tax Payable on Start of Lease Tax Payable or Repayable during a Tenancy Interaction with VAT Partnerships Market Value Requirement for Land Transaction Return Deferment of Payment of Tax Administration of Stamp Duty Land Tax Inland Revenue Powers and Compliance Appeals, Relief for Overpayment, Claims not Included in LTRs Connected Persons and Companies Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance Finance Act 2005
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