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Stamp duty land tax handbook

By: Contributor(s): Language: English Publication details: London Estates Gazette 2005Description: xxv, 195p. 22cmISBN:
  • 0728204436
Subject(s): LOC classification:
  • 336.22
Summary: Written by two valuation surveyors this handbook seeks to assist in the interpretation of the new Stamp Duty Land Tax (SDLT) and its application to all types of property transactions. SDLT is the only national tax applied solely to real property. Stresses that the new SDLT regime is very different from stamp duty which was charged prior to the introduction of SDLT on 1 December 2003 and the position of lessees is unrecognisable from what it was before. Includes the significant changes to the tax made by the Finance Act 2005.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 336.22 HAR (Browse shelf(Opens below)) 1 Available 30071311

Written by two valuation surveyors this handbook seeks to assist in the interpretation of the new Stamp Duty Land Tax (SDLT) and its application to all types of property transactions. SDLT is the only national tax applied solely to real property. Stresses that the new SDLT regime is very different from stamp duty which was charged prior to the introduction of SDLT on 1 December 2003 and the position of lessees is unrecognisable from what it was before. Includes the significant changes to the tax made by the Finance Act 2005.