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Stamp Duty Land Tax 5th ed (eBook)


ISBN13: 9780414123489
To be Published: November 2024
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: eBook (ProView)
Special Offer: £211.50
(Usual price £235.00)


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Also available as
Hardback
9780414123458
not yet published
£235.00

Stamp Duty Land Tax is a constantly changing, complex tax, full of traps for the unwary, with an increasing amount of case law on it. This popular and authoritative text provides clear and concise guidance to the rules, supplemented by practical examples that clarify how the law works and how to navigate the legislation in various scenarios. By leveraging this expertise, property owners, tax advisers, lawyers, and accountants can accurately assess SDLT liabilities and provide informed guidance to clients with confidence.

New to this edition:

  • Greatly expanded case law on the garden or grounds of dwellings
  • Discussion of the increase in special tax sites
  • Coverage of the abolition of multiple dwellings relief

Subjects:
Stamp Duty, Conveyancing, eBooks
Contents:
Introduction
1. Outline and Background
2. Structure of SDLT
3. The Rates
4. First-time Buyers Relief
5. The 3 Per Cent Surcharge
6. The 15 Per Cent Flat Rate: Dwellings Bought by Companies
7. The 2% surcharge on dwellings bought by non-residents
8. Chargeable Consideration: Cash
9. Chargeable Consideration: Debt
10. Chargeable Consideration: In Kind
11. Companies. Market Value
12. Sub-Sales Etc.
13. Leases: The Charge on Rents
14. Leases: Other Matters
15. Group and Reconstruction Reliefs
16. Partnerships
17. Trusts and Other Matters
18. Special Tax Sites
19. Charities and The Public Sector
20. Special Reliefs for Residential Property
21. Alternative Property Finance
22. Anti-Avoidance
23. Returns
24. Enquiries, Discovery, Penalties, Etc.
25. Appeals and Reviews
26. Wales: Land Transaction Tax
27. Scotland: Land and Buildings Transaction Tax