Stamp Duty Land Tax: A Practical Guide 6th ed
Published: March 2019
Publisher: Claritax Books
Country of Publication: UK
A well-written, user-friendly guide to the complexities of SDLT, this book is perfect for non-specialist accountants, solicitors and others who need clear, practical guidance on the topic at an intermediate level.
Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
The sixth edition reflects many important recent developments, including:
- Enhanced analysis of the definition of residential property including suitability for use and application to the 15% rate applying to enveloped dwellings.
- First time buyer’s relief.
- Changes to the additional rate (extra 3%) legislation and guidance.
- Introduction to Land Transaction Tax (the first Welsh tax in over 800 years).
- Project Blue – the first SDLT case to be considered by the Supreme Court.
- Update on multiple dwellings relief.
- Seeding relief for property funds.
- Reduction to the SDLT filing and payment time limit to 14 days.