Stamp duty land tax a practical guide for lawyers

Humphrey, Ann

Stamp duty land tax a practical guide for lawyers - 2nd ed. - London Spiramus Press 2007

Tables of authorities -- Part one: SDLT an overview -- Part two: the SDLT regime in detail -- Scope of SDLT -- Calculating the charge to SDLT -- Reliefs -- Land transactions involving partnerships -- SDLT: general anti-avoidance measures -- SDLT regime: commencement and transitional provisions -- The administration and collection of SDLT -- Part three: the SDLT process -- Part four: SDLT by transaction -- Part five: SDLT glossary -- Part six: SDLT forms -- Index

Provides a comprehensive and practical analysis of the Stamp Duty Land Tax (SDLT) scheme as it operates. Takes into account the changes brought in up to and including the Finance Act 2007. Provides an introduction and overview to stamp duty land tax; detailed analysis of the legislation and regulations showing how the tax is calculated and administered; how to fill in the forms (paper and online); how SDLT works in practice illustrated with worked examples; copies of the main forms used. Includes: e-filing; updating of the land transaction form and guidance notes; introduction of a range of anti-avoidance measures to prevent exploitation of the rules.

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1904905242


STAMP DUTY LAND TAX


United Kingdom--

336.22 $2 18