Tolley's stamp taxes
著者
書誌事項
Tolley's stamp taxes
LexisNexis/Tolley, c2007
- 2007-08 (15th ed.)
- タイトル別名
-
Stamp taxes
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注記
Includes index
内容説明・目次
内容説明
"Tolley's Stamp Taxes 2007-08" is an invaluable, easy-to-use guide which still explains all the administrative and compliance processes concerning stamp duty and SDRT as they continue to apply following the introduction of the Stamp Duty Land Tax. The book also sets out the relevant charge to stamp duty or relevant exemption in relation to all the commonly met instruments and transactions. This new edition is updated to reflect the Finance Act 2007 and recent case law, including a full section on Stamp Duty Land Tax. Special features include: alphabetical listing of all the instruments for quick reference; practical materials chapter containing precedents, elections and official claim forms; reference to recent cases, company law and taxation legislation; extensive cross-references show under which head of charge each instrument falls; and a full list of Stamp Office contact details is provided for easy reference.
目次
- "Abbreviations and references, Table of cases, Table of statutes, Table of statutory instruments, Part One: Stamp Duty Land Tax
- Introduction, Scope of the Charge, Chargeable Consideration, Amount of Tax Chargeable, Leases and Agreements for Lease, Reliefs and Exemptions, Returns, Liability and Compliance, Special Situations: Partnerships, Unit trusts and OEICs, Trusts, Sub-sales, Exchanges and Options, Transitional ProvisionsPart Two: Stamp Duty and Stamp Duty Reserve Tax Introduction, Adjudication, Administration, Ad valorem duties, Agreement for lease, Agreement for sale, Annuities, Anti-avoidance, Appeals, Appointments, Assents, Associated companies, Bearer instruments, Bills of exchange, Bills of sale, Bonds, Building societies, Capital duty, Certificate of value, Chargeability, Charities, Clearance services, Company reorganisations, Compulsory purchase, Consideration, Contingency principle, Contract notes, Conveyance or transfer, Court orders, Covenants, Declaration of trust, Deeds, Denoting stamp, Depositary receipts, Duplicate or counterpart, Evidence, Exchange or partition, Execution, Exempt instruments, Extra-statutory concessions, Failure to stamp, Family arrangements and divorce, Fixed duties, Flotations, etc. Foreclosure, Furnished lettings, Gifts, Goodwill, Instruments, Insurance policies, Ireland, Leading and principal object, Leases, Letters of allotment and acceptance, Loan capital and debentures, Manner of stamping, Mortgages, Negotiating with the Stamp Office, Options and warrants, Oral transactions, Overseas matters, Partnerships, Payment of duty or tax, Penalties, Powers of attorney, Produced stamp, Purchase of own shares, Receipts, Release and renunciation, Scotland, Scrip dividends, Shares and securities, Stamp duty reserve tax, Surrenders, Trusts and trustees, Underwriting, Unit trusts, VAT and stamp duty, Index"
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