A different type of tax
Language: English Series: Estates Gazette ; (0601) 7 January 2006, 94-95(2)Publication details: 2006Subject(s): Summary: This "Mainly for students" article investigates Stamp Duty Land Tax (SDLT) which is neither a close nor even distant relative of Stamp Duty. SDLT is a tax charged on land transactions and payable by the purchaser of a chargeable interest. SDLT is payable on leases but not on tenancies at will and licences. However some tenancies at will or licences may in fact be leases. Describes how SDLT is payable both on the premium and the rent when a new lease is granted and points out some SDLT traps. Explains why understanding SDLT is important. Provides further reading.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L132120 (Browse shelf(Opens below)) | 1 | Available | 132120-1001 |
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This "Mainly for students" article investigates Stamp Duty Land Tax (SDLT) which is neither a close nor even distant relative of Stamp Duty. SDLT is a tax charged on land transactions and payable by the purchaser of a chargeable interest. SDLT is payable on leases but not on tenancies at will and licences. However some tenancies at will or licences may in fact be leases. Describes how SDLT is payable both on the premium and the rent when a new lease is granted and points out some SDLT traps. Explains why understanding SDLT is important. Provides further reading.