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Understanding stamp duty land tax

By: Language: English Publication details: London Law Society Publishing 2006Edition: 8th edDescription: xxvii, 324p. 24cmISBN:
  • 1853289825
  • 9781853289828
Subject(s): LOC classification:
  • 336.22 $2 18
Partial contents:
Introduction and general principles -- Chargeable transactions -- Taxable events - effective date -- Computation of tax -- Exemptions and reliefs -- Options and rights of pre-emption -- Exchanges and partitions -- Leases -- Construction, fitting out and other works -- Trusts, wills and intestate estates -- Partnerships -- Corporate transactions -- Liability for the tax -- HMRC powers and enforcement.
Summary: Provides a practical guide to Stamp Duty Land Tax, considering the role of the professional in investigation of title, due diligence, valuation and assisting the client in completing the tax return. Also includes detailed notes on completing the forms, conveyancing issues that may affect the timing and amount of tax, practical issues for mortgagees and lenders, illustrations of how to calculate the tax on rent, notes on drafting matters, and indicators and checklists on warranties. Contains tables of cases, statutes and statutory instruments.Summary: Supersedes seventh edition (ISBN 1853288802)
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 336.22 NOC (Browse shelf(Opens below)) 1 Available 30073029

Introduction and general principles -- Chargeable transactions -- Taxable events - effective date -- Computation of tax -- Exemptions and reliefs -- Options and rights of pre-emption -- Exchanges and partitions -- Leases -- Construction, fitting out and other works -- Trusts, wills and intestate estates -- Partnerships -- Corporate transactions -- Liability for the tax -- HMRC powers and enforcement.

Provides a practical guide to Stamp Duty Land Tax, considering the role of the professional in investigation of title, due diligence, valuation and assisting the client in completing the tax return. Also includes detailed notes on completing the forms, conveyancing issues that may affect the timing and amount of tax, practical issues for mortgagees and lenders, illustrations of how to calculate the tax on rent, notes on drafting matters, and indicators and checklists on warranties. Contains tables of cases, statutes and statutory instruments.

Supersedes seventh edition (ISBN 1853288802)