Stamp duty land tax
Author(s)
Bibliographic Information
Stamp duty land tax
Jordans, c2010
3rd ed
- : pbk
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Note
Includes bibliographical references and index
Description and Table of Contents
Description
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.
Table of Contents
- 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.
by "Nielsen BookData"
