The incorporation trap
Language: English Series: Taxation ; 157(4070) 10 August 2006, 523-525(3)Publication details: 2006Subject(s): Summary: Looks at Stamp Duty Land Tax (SDLT) charges that can arise unexpectedly on the incorporation of a property-based business. Considers the effects of the introduction of the self-assessment system for SDLT, which has put the burden of getting the level of duty correct onto the purchaser and its advisers. Considers market value issues, fixtures and fittings, transfer of goodwill, capital gains tax, linked transactions and debt considerations.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L134568 (Browse shelf(Opens below)) | 1 | Available | 134568-1001 |
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Looks at Stamp Duty Land Tax (SDLT) charges that can arise unexpectedly on the incorporation of a property-based business. Considers the effects of the introduction of the self-assessment system for SDLT, which has put the burden of getting the level of duty correct onto the purchaser and its advisers. Considers market value issues, fixtures and fittings, transfer of goodwill, capital gains tax, linked transactions and debt considerations.