000 01092cam a2200241 4500
001 L130671
002 8272
008 050823n2005 000 0 eng u
020 _a0728204436
035 _a(Sirsi) u130671
041 0 _aeng
050 0 4 _a336.22
_c18
100 1 _aHart, Chris
245 _aStamp duty land tax handbook
260 _aLondon
_bEstates Gazette
_c2005
300 _axxv, 195p.
_c22cm.
350 _a32.00
520 _aWritten by two valuation surveyors this handbook seeks to assist in the interpretation of the new Stamp Duty Land Tax (SDLT) and its application to all types of property transactions. SDLT is the only national tax applied solely to real property. Stresses that the new SDLT regime is very different from stamp duty which was charged prior to the introduction of SDLT on 1 December 2003 and the position of lessees is unrecognisable from what it was before. Includes the significant changes to the tax made by the Finance Act 2005.
590 _aIKA270905
690 _aPROPERTY-PROPERTY TAXATION
700 1 _aJohnson, Tony
942 _n0
999 _c104513
_d104513