Stamp duty land tax handbook (Record no. 107712)

MARC details
000 -LEADER
fixed length control field 01866cam a22002535a 4500
001 - CONTROL NUMBER
control field L141627
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 071206s2009 xxk klf v 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9780728205253
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u141627
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Hart, Chris
245 00 - TITLE STATEMENT
Title Stamp duty land tax handbook
250 ## - EDITION STATEMENT
Edition statement 2nd ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. London
Name of publisher, distributor, etc. EG Books
Date of publication, distribution, etc. 2009
300 ## - PHYSICAL DESCRIPTION
Extent xxvii, 244p.
Other physical details ill.
Dimensions 22cm.
505 2# - FORMATTED CONTENTS NOTE
Formatted contents note 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
520 ## - SUMMARY, ETC.
Summary, etc. 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.
521 20 - TARGET AUDIENCE NOTE
Target audience note Advanced
590 ## - LOCAL NOTE (RLIN)
Local note KA
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Johnson, Tony
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Cost, normal purchase price Total Checkouts Full call number Barcode Date last seen Date last checked out Copy number Cost, replacement price Price effective from Koha item type
    Dewey Decimal Classification     London London Books 16/01/2009 34.99 1 336.272 HAR 30076454 06/08/2019 16/04/2009 1 34.99 06/08/2019 Book