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A practical guide to Stamp Duty Land Tax

By: Contributor(s): Language: English Publication details: London Legalease 2004Description: xvi, 271p. 21cmISBN:
  • 1903927404
Subject(s): LOC classification:
  • 336.22
Contents:
Introduction and overview
Key SDLT concepts
Sale of freehold
Sale of a leasehold interest
The grant of a lease
Other lease transactions
Non-monetary consideration
Subsales
SDLT exemptions and reliefs
Continuation of stamp duty for partnerships
Transitional issues
Common property development agreements
Basic planning possiblities under SDLT
Paying and filing requirements
Inland Revenue powers
Appendix - completing SDLT returns
Summary: Stamp Duty Land Tax (SDLT) is a new transaction-based tax with a wider scope than stamp duty, which came into force on 1 December 2003. Aimed at property and tax professionals, this book provides comprehensive coverage of the new regime, including best practice advice on commercial property transactions. Tables of cases, statutes and statutory instruments.Summary: Accompanied by a CD-ROM (L145150) which is reference only/
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 336.22 STA (Browse shelf(Opens below)) 1 Available 30069196

Introduction and overview

Key SDLT concepts

Sale of freehold

Sale of a leasehold interest

The grant of a lease

Other lease transactions

Non-monetary consideration

Subsales

SDLT exemptions and reliefs

Continuation of stamp duty for partnerships

Transitional issues

Common property development agreements

Basic planning possiblities under SDLT

Paying and filing requirements

Inland Revenue powers

Appendix - completing SDLT returns

Stamp Duty Land Tax (SDLT) is a new transaction-based tax with a wider scope than stamp duty, which came into force on 1 December 2003. Aimed at property and tax professionals, this book provides comprehensive coverage of the new regime, including best practice advice on commercial property transactions. Tables of cases, statutes and statutory instruments.

Accompanied by a CD-ROM (L145150) which is reference only/