000			01085cab a2200229 4500
001			##L131416
008			051101n2005 000 0 eng u
035			_a(Sirsi) u131416
041	0		_aeng
100	1		_aHutton, Matthew
245	0	0	_aSdlt, trusts and probate
260			_c2005
490		0	_aNew Law Journal _v155(7197) 21 October 2005 1589-1590(2)
520			_aDiscusses the implications of stamp duty land tax (SDLT) for trustees and personal representatives. Warns that since 1 December 2003, a trustee is personally liable for SDLT or interest for which the trustees as a body are liable in respect to a transaction in land which occurred before they became a trustee. Considers practical matters affecting trusts, settlements and wills and probate, and the implications of a debt or charge route on the family home.
590			_aIKA081105
650	2	4	_aSTAMP DUTY LAND TAX
650	2	4	_aFINANCE ACT 2003
650	2	4	_aTAXATION OF CHARGEABLE GAINS ACT 1992
650	2	4	_aINHERITANCE TAX ACT 1984
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY
942			_n0
999			_c76073 _d76073