Stamp Duty Land Tax

Author:

John Feaster

Aimed At:

Accountants, tax advisers, solicitors

Length:

264 pages

Price (incl. p&p):

£72.50

Edition:

First

ISBN:

978-1-908545-04-6

Publication Date:

1 November 2011

This book is in stock and will normally be despatched on the same day if ordered before 5pm.

Stamp Duty Land Tax: A Practical Guide is a direct and approachable guide to the complexities of SDLT.

The text is essential reading for accountants, solicitors and tax advisers involved or interested in stamp duty land tax. Every chapter includes a coherent exposition of the relevant principles along with practical examples.

Topics covered include: basic principles, leasehold transactions, partnerships, trusts and reliefs. The legacy of stamp duty is considered, as are the pervading effects of anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.

“A very useful and clear guide to a complex area of tax law” (from the foreword by Anne Fairpo, Barrister, CTA (Fellow), ATT).

“The layout is clear and the book is well-produced. The law is usefully signposted at the end of each section as is any relevant guidance in HMRC’s Stamp Duty Land Tax Manual or elsewhere. The use of examples aids understanding and the extensive cross-referencing is extremely helpful in finding your way around the text. The chapter on penalties, enquiries and disclosure provides a useful checklist of these matters. The special rules for shared ownership schemes are clearly summarised.” (from the review in Taxation magazine, January 2012, by Ann Humphrey. Ann commented that she would have liked more technical analysis in places but concluded that “all in all, this is a good handbook for those new to the subject matter”).

View Foreword by Anne Fairpo

View Table of Contents

View Index

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