000 01787cam a2200481 4500
001 L125870
008 040419n2004 000 0 eng u
020 _a1903927404
035 _a(Sirsi) u125870
041 _aeng
050 _a336.22
_c21
100 _aStapleton, Mark
245 2 _aA practical guide to Stamp Duty Land Tax
260 _aLondon
_bLegalease
_c2004
300 _axvi, 271p.
_c21cm.
350 _a35.95
505 _aIntroduction and overview
505 _aKey SDLT concepts
505 _aSale of freehold
505 _aSale of a leasehold interest
505 _aThe grant of a lease
505 _aOther lease transactions
505 _aNon-monetary consideration
505 _aSubsales
505 _aSDLT exemptions and reliefs
505 _aContinuation of stamp duty for partnerships
505 _aTransitional issues
505 _aCommon property development agreements
505 _aBasic planning possiblities under SDLT
505 _aPaying and filing requirements
505 _aInland Revenue powers
505 _aAppendix - completing SDLT returns
520 _aStamp 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.
520 _aAccompanied by a CD-ROM (L145150) which is reference only/
650 _aSTAMP DUTY LAND TAX
650 _aPROPERTY TRANSACTIONS
650 _aSTAMP DUTY
690 _aTAXATION
700 _aGubbay, David
700 _aMoore, Sam
700 _aHillman, Eli
942 _n0
999 _c103490
_d103490