Stamp duty land tax handbook
Hart, Chris
Stamp duty land tax handbook - 2nd ed. - London EG Books 2009 - xxvii, 244p. ill. 22cm.
Liability to stamp duty land tax -- Residential property and non-residential property -- Designated disadvantaged areas -- Tax payable on purchase -- Tax payable or repayable after purchase -- Tax payable on start of lease -- Tax payable or repayable during a tenancy -- Interaction with VAT -- Partnerships -- Market value -- Requirement for land transaction return -- Deferment of payment of tax -- Administration of stamp duty land tax -- HMRC powers and compliance -- Appeals, relief for overpayment, claims not included in LTRs -- Connected persons and companies -- Right to buy transactions, shared ownership leases, alternative property finance, etc -- Stamp duty land tax and trusts -- The disclosure regime and other anti-avoidance measures -- Appendices
Provides detailed guidance to valuation surveyors on how to interpret and apply Stamp Duty Land Tax, a property tax, to all types of property transaction. Stamp Duty Land Tax is not the same thing as stamp duty, which changed somewhat prior to the introduction of Stamp Duty Land Tax on 1 December 2003. Explains how Stamp Duty Land Tax is charged, when it is charged, how it is paid and how much is payable. Clearly laid out for easy reference, includes some references to case law.
Advanced
9780728205253
England and Wales--1543-
Stamp duty land tax handbook - 2nd ed. - London EG Books 2009 - xxvii, 244p. ill. 22cm.
Liability to stamp duty land tax -- Residential property and non-residential property -- Designated disadvantaged areas -- Tax payable on purchase -- Tax payable or repayable after purchase -- Tax payable on start of lease -- Tax payable or repayable during a tenancy -- Interaction with VAT -- Partnerships -- Market value -- Requirement for land transaction return -- Deferment of payment of tax -- Administration of stamp duty land tax -- HMRC powers and compliance -- Appeals, relief for overpayment, claims not included in LTRs -- Connected persons and companies -- Right to buy transactions, shared ownership leases, alternative property finance, etc -- Stamp duty land tax and trusts -- The disclosure regime and other anti-avoidance measures -- Appendices
Provides detailed guidance to valuation surveyors on how to interpret and apply Stamp Duty Land Tax, a property tax, to all types of property transaction. Stamp Duty Land Tax is not the same thing as stamp duty, which changed somewhat prior to the introduction of Stamp Duty Land Tax on 1 December 2003. Explains how Stamp Duty Land Tax is charged, when it is charged, how it is paid and how much is payable. Clearly laid out for easy reference, includes some references to case law.
Advanced
9780728205253
England and Wales--1543-