Stamp duty land tax
著者
書誌事項
Stamp duty land tax
Jordans, c2010
3rd ed
- : pbk
大学図書館所蔵 件 / 全1件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references and index
内容説明・目次
内容説明
Since the introduction of Stamp Duty Land Tax in 2003, the legal framework has been amended numerous times to deal with ongoing practical problems that have arisen. The result is a regime that is complex and fraught with technical difficulties. The author, one of the country's leading authorities on the subject, guides the reader through every aspect of this tax regime, offering valuable advice throughout. This new edition has been fully updated to take on board developments in the Finance Act 2009; major changes in the fixed stamp duties for land transactions in the Finance Act 2008; the new compliance regime; changes to record keeping, payment and electronic filling and partnerships; an expansion on general anti-avoidance provisions; and an examination of problems on land and goodwill.
目次
- The charge to stamp duty land tax
- Rates and computation
- Leases and rents
- Tax triggers
- Identifying the taxpayer
- Exemptions and reliefs
- Special situations such as:
- - Building agreements
- - Subsales and assignments
- - Trusts and estates
- Compliance
- Land Registry issues
- Land tax return requirements
- Revenue and self certificates
- Enquiries and information powers
- Valuation.
「Nielsen BookData」 より