Property transactions : stamp duty land tax
著者
書誌事項
Property transactions : stamp duty land tax
(Sweet & Maxwell practitioner series)
Sweet & Maxwell, 2005
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注記
Includes index
内容説明・目次
内容説明
This is a practical guide to the new Stamp Duty Land Tax, to help conveyancers understand the new procedures and be aware of traps and pitfalls.
It goes through the practice and procedure of Stamp Duty Land Tax from a property point of view and provides practical tips and advice for dealing with the tax.
* Covers both residential and commercial property, and both conveyancing and lease purchase
* Includes all the SDLT forms with guidance on how to complete them
* Explains what reliefs and exemptions may apply
* Warns of traps and pitfalls and offers solutions to those problems
* Contains checklists and flowcharts
* Includes the relevant parts of the Finance Acts 2003 and 2004 as amended
目次
Principles. Freehold Acquisition. Grant of New Lease. Assignment of Existing Lease. Sale of Freehold or Existing Lease subject to Leases. Partnerships. Other Transactions. Reliefs and Exemptions. Procedure. Compliance and Penalties. Appendices.
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