000 01792cam a22002655 4500
001 L133541
008 060517s2007 xxk kf v 001 0 eng d
020 _a1904905242
035 _a(Sirsi) u133541
050 0 4 _a336.22 $2 18
100 _aHumphrey, Ann
245 0 0 _aStamp duty land tax
_ba practical guide for lawyers
250 _a2nd ed.
260 _aLondon
_bSpiramus Press
_c2007
350 _a75.00
505 2 _aTables of authorities -- Part one: SDLT an overview -- Part two: the SDLT regime in detail -- Scope of SDLT -- Calculating the charge to SDLT -- Reliefs -- Land transactions involving partnerships -- SDLT: general anti-avoidance measures -- SDLT regime: commencement and transitional provisions -- The administration and collection of SDLT -- Part three: the SDLT process -- Part four: SDLT by transaction -- Part five: SDLT glossary -- Part six: SDLT forms -- Index
520 _aProvides a comprehensive and practical analysis of the Stamp Duty Land Tax (SDLT) scheme as it operates. Takes into account the changes brought in up to and including the Finance Act 2007. Provides an introduction and overview to stamp duty land tax; detailed analysis of the legislation and regulations showing how the tax is calculated and administered; how to fill in the forms (paper and online); how SDLT works in practice illustrated with worked examples; copies of the main forms used. Includes: e-filing; updating of the land transaction form and guidance notes; introduction of a range of anti-avoidance measures to prevent exploitation of the rules.
521 2 0 _aAdvanced
590 _aKA
650 2 4 _aSTAMP DUTY LAND TAX
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
700 1 _aFreedman, Philip
942 _n0
999 _c105413
_d105413