000			01866cam a22002535a 4500
001			L141627
008			071206s2009 xxk klf v 001 0 eng d
020			_a9780728205253
035			_a(Sirsi) u141627
041	0		_aeng
100	1		_aHart, Chris
245	0	0	_aStamp duty land tax handbook
250			_a2nd ed.
260			_aLondon _bEG Books _c2009
300			_axxvii, 244p. _bill. _c22cm.
505	2		_aLiability to stamp duty land tax -- Residential property and non-residential property -- Designated disadvantaged areas -- Tax payable on purchase -- Tax payable or repayable after purchase -- Tax payable on start of lease -- Tax payable or repayable during a tenancy -- Interaction with VAT -- Partnerships -- Market value -- Requirement for land transaction return -- Deferment of payment of tax -- Administration of stamp duty land tax -- HMRC powers and compliance -- Appeals, relief for overpayment, claims not included in LTRs -- Connected persons and companies -- Right to buy transactions, shared ownership leases, alternative property finance, etc -- Stamp duty land tax and trusts -- The disclosure regime and other anti-avoidance measures -- Appendices
520			_aProvides detailed guidance to valuation surveyors on how to interpret and apply Stamp Duty Land Tax, a property tax, to all types of property transaction. Stamp Duty Land Tax is not the same thing as stamp duty, which changed somewhat prior to the introduction of Stamp Duty Land Tax on 1 December 2003. Explains how Stamp Duty Land Tax is charged, when it is charged, how it is paid and how much is payable. Clearly laid out for easy reference, includes some references to case law.
521	2	0	_aAdvanced
590			_aKA
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
700	1		_aJohnson, Tony
942			_n0
999			_c107712 _d107712