000			01698cam a2200289 4500
001			##L131145
002			##9357
008			051004n2006 000 0 eng u
020			_a1853289825 _a9781853289828
035			_a(Sirsi) u131145
041	0		_aeng
050	0	4	_a336.22 $2 18
100	1		_aNock, Reg
245	0	0	_aUnderstanding stamp duty land tax
250			_a8th ed.
260			_aLondon _bLaw Society Publishing _c2006
300			_axxvii, 324p. _c24cm.
350			_a44.95
505	2		_aIntroduction and general principles -- Chargeable transactions -- Taxable events - effective date -- Computation of tax -- Exemptions and reliefs -- Options and rights of pre-emption -- Exchanges and partitions -- Leases -- Construction, fitting out and other works -- Trusts, wills and intestate estates -- Partnerships -- Corporate transactions -- Liability for the tax -- HMRC powers and enforcement.
520			_aProvides a practical guide to Stamp Duty Land Tax, considering the role of the professional in investigation of title, due diligence, valuation and assisting the client in completing the tax return. Also includes detailed notes on completing the forms, conveyancing issues that may affect the timing and amount of tax, practical issues for mortgagees and lenders, illustrations of how to calculate the tax on rent, notes on drafting matters, and indicators and checklists on warranties. Contains tables of cases, statutes and statutory instruments.
520			_aSupersedes seventh edition (ISBN 1853288802)
590			_aIKA040706
650	2	4	_aSTAMP DUTY LAND TAX
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY
942			_n0
999			_c104647 _d104647