000			01939cam a22002895a 4500
001			L149267
002			18042
008			100215s2010 xxk f 001 0 eng d
020			_a9781846611834
035			_a(Sirsi) u149267
041	0		_aeng
050	0	4	_a336.22 $2 18
100	1		_aNock, Reg
245	0	0	_aStamp duty land tax
250			_a3rd ed.
260			_aBristol _bJordan Publishing _c2010
300			_axxxi, 1019p. _c25cm.
350			_a75
505	2		_aStamp taxes- the general structure -- Stamp duty land tax- gerenal principles and basic issues -- The change to stamp duty land tax -- Chargeable interests -- Computation -- Subsales, assignments and similar arrangements - including leases -- Leases -- Building agreements -- Trusts and estates -- Exemptions and reliefs - general -- Exemptions- corporate reorganisations and intra-group transactions -- Partnerships -- Tax event -- The taxpayer -- Liability and payment -- Notifiable transactions and land transaction tax returns -- Non-notifiable transactions -- HMRC stamp taxes enquiries -- Records -- Information powers -- Registration issues -- Assessments -- Appeals and referrals of questions -- Administration -- Drafting and structuring -- Valuation and related issues.
520			_aThis book is up to date with changes to the Stamp duty land tax. It takes on board developments in the Finance Act 2009, and major changes in the fixed stamp duties for land transactions in the Finance Act 2008. It includes the new compliance regime, changes to record keeping, payment and electronic filing and partnerships, an expansion on general antiavoidance provisions and an examination of problems on land and goodwill.
520			_aSupersedes second edition (ISBN 9781846610578).
521			_aAdvanced
650	2	4	_aSTAMP DUTY LAND TAX
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
942			_n0
999			_c110447 _d110447