Stamp duty land tax
Nock, Reg
Stamp duty land tax - 3rd ed. - Bristol Jordan Publishing 2010 - xxxi, 1019p. 25cm.
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).
Advanced
9781846611834
STAMP DUTY LAND TAX
England and Wales--1543-
336.22 $2 18
Stamp duty land tax - 3rd ed. - Bristol Jordan Publishing 2010 - xxxi, 1019p. 25cm.
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).
Advanced
9781846611834
STAMP DUTY LAND TAX
England and Wales--1543-
336.22 $2 18