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Stamp Duty Land Tax 3rd ed (Book & eBook Pack)


ISBN13: 9780414082823
Published: November 2020
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Book & eBook Pack (ProView)
Price: Out of print
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Also available as
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Stamp Duty Land Tax is a complex tax, full of traps for the unwary, and there is an increasing amount of case law on it. This book explains the rules clearly and authoritatively in order to help practitioners comply with the technicalities of the legislation through practical examples that clarify how the law works and what needs to be done in a wide range of situations. Stamp Duty Land Tax provides much valued guidance and will allow property owners, tax and property practitioners, lawyers and accountants to know their liabilities and advise on SDLT with confidence.

This new edition of Stamp Duty Land Tax has been thoroughly revised and expanded to cover:

  • First-time Buyers Relief
  • The complexities of the 3% surcharge and the changes to it
  • What counts as mixed use property
  • The anti-avoidance rules and new case law
  • The differences between SDLT, Welsh LTT and Scottish LBTT

Subjects:
Stamp Duty, Conveyancing, eBooks
Contents:
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