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Stamp duty land tax

By: Language: English Publication details: Bristol Jordan Publishing 2010Edition: 3rd edDescription: xxxi, 1019p. 25cmISBN:
  • 9781846611834
Subject(s): LOC classification:
  • 336.22 $2 18
Partial contents:
Stamp taxes- the general structure -- Stamp duty land tax- gerenal principles and basic issues -- The change to stamp duty land tax -- Chargeable interests -- Computation -- Subsales, assignments and similar arrangements - including leases -- Leases -- Building agreements -- Trusts and estates -- Exemptions and reliefs - general -- Exemptions- corporate reorganisations and intra-group transactions -- Partnerships -- Tax event -- The taxpayer -- Liability and payment -- Notifiable transactions and land transaction tax returns -- Non-notifiable transactions -- HMRC stamp taxes enquiries -- Records -- Information powers -- Registration issues -- Assessments -- Appeals and referrals of questions -- Administration -- Drafting and structuring -- Valuation and related issues.
Summary: This book is up to date with changes to the Stamp duty land tax. It takes on board developments in the Finance Act 2009, and major changes in the fixed stamp duties for land transactions in the Finance Act 2008. It includes the new compliance regime, changes to record keeping, payment and electronic filing and partnerships, an expansion on general antiavoidance provisions and an examination of problems on land and goodwill.Summary: Supersedes second edition (ISBN 9781846610578).
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 336.22 NOC (Browse shelf(Opens below)) 1 Available 30075423

Stamp taxes- the general structure -- Stamp duty land tax- gerenal principles and basic issues -- The change to stamp duty land tax -- Chargeable interests -- Computation -- Subsales, assignments and similar arrangements - including leases -- Leases -- Building agreements -- Trusts and estates -- Exemptions and reliefs - general -- Exemptions- corporate reorganisations and intra-group transactions -- Partnerships -- Tax event -- The taxpayer -- Liability and payment -- Notifiable transactions and land transaction tax returns -- Non-notifiable transactions -- HMRC stamp taxes enquiries -- Records -- Information powers -- Registration issues -- Assessments -- Appeals and referrals of questions -- Administration -- Drafting and structuring -- Valuation and related issues.

This book is up to date with changes to the Stamp duty land tax. It takes on board developments in the Finance Act 2009, and major changes in the fixed stamp duties for land transactions in the Finance Act 2008. It includes the new compliance regime, changes to record keeping, payment and electronic filing and partnerships, an expansion on general antiavoidance provisions and an examination of problems on land and goodwill.

Supersedes second edition (ISBN 9781846610578).