This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including:-
development, leases,
conveyancing,
construction,
partnership property,
corporate transactions, trusts,
and the administration of estates.
The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country’s leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with:-
a focus on how and when the tax arises in practice
explanation of strategies that could help minimise clients’ exposure to tax and penalties
interpretation of HMRC Stamp Taxes practice and policies
discussion of the difficulties arising from defined terms
warnings of potential pitfalls for practitioners
commentary on the complex provisions relating to leases.
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