000 01087cam a2200265 4500
001 ABS68396
008 041014n2004 000 0 eng u
035 _a(Sirsi) u127698
100 _aWard, C.
245 _aGet to grips with stamp duty regime
260 _c2004
490 _aEstates Gazette
_v(0440) 2 October 2004, 146-147(2)
520 _aA "mainly for students" article examining Stamp Duty Land Tax which succeeded Stamp Duty on 1 December 2003. It is one of two taxes that directly affect property transactions. The other is Value Added Tax which affects comparatively few transactions but includes commercial buildings where an owner or landlord has chosen to charge VAT. The article outlines the new regime and explains how it differs from its document based predecessor.
590 _aABS
590 _aABS
650 _aSTAMP DUTY LAND TAX
650 _aLAND TAX
650 _aPROPERTY TRANSACTIONS
650 _aSTAMP DUTY
650 _aCOMMERCIAL PROPERTY TRANSACTIONS
650 _aVAT
650 _aEXEMPTIONS
690 _aTAXATION
942 _n0
999 _c118158
_d118158