A practical guide to Stamp Duty Land Tax

Stapleton, Mark

A practical guide to Stamp Duty Land Tax - London Legalease 2004 - xvi, 271p. 21cm.

Introduction and overview Key SDLT concepts Sale of freehold Sale of a leasehold interest The grant of a lease Other lease transactions Non-monetary consideration Subsales SDLT exemptions and reliefs Continuation of stamp duty for partnerships Transitional issues Common property development agreements Basic planning possiblities under SDLT Paying and filing requirements Inland Revenue powers Appendix - completing SDLT returns

Stamp Duty Land Tax (SDLT) is a new transaction-based tax with a wider scope than stamp duty, which came into force on 1 December 2003. Aimed at property and tax professionals, this book provides comprehensive coverage of the new regime, including best practice advice on commercial property transactions. Tables of cases, statutes and statutory instruments. Accompanied by a CD-ROM (L145150) which is reference only/

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STAMP DUTY LAND TAX
PROPERTY TRANSACTIONS
STAMP DUTY

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