Understanding Stamp Duty Land Tax 8th ed

This popular and authoritative book has been fully revised to take account of the implementation and first years of operation of Stamp Duty Land Tax.

This book offers a practical guide to Stamp Duty Land Tax and its implications, highlighting pitfalls and suggesting how to avoid them. It covers the role of the professional in investigations of title, due diligence, valuation and assisting the client in completing the return. In addition, it includes:-

• detailed notes on completing the forms
• an explanation of issues that may affect the timing and amount of tax
• practical issues for mortgagees and lenders
• illustrations of how to calculate the tax on rent
• notes on drafting matters
• indicators and checklists on warranties