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Stamp Duty Land Tax 2023-24
Stamp Duty Land Tax 2023-24
  • Description

Product Description

Edition 2023-24
Published 1 July 2023
Length 378 pages
Suitable for Tax advisers, Property investors
Price £95 (or see bundle discounts)
ISBN 9781912386802

About the author

John Feaster LLB, CTA, TEP, Solicitor is taxation and private client partner at Schofield Sweeney LLP.

Stamp Duty Land Tax 2023-24

£95.00

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Save £95 and get free delivery with the General Tax Annuals bundle

A well-written, user-friendly guide to the complexities of SDLT.

The book provides clear, practical guidance for accountants, solicitors and other tax professionals, with plenty of worked examples. Available on its own or as part of a discounted bundle.

Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.

“It is now, in the reviewer’s opinion, the best guide to SDLT for the general practitioner on the market.” – AccountingWeb review of earlier edition

Contents (in brief)

  • Stamp duty
  • SDLT – rates of charge
  • Residential property – rules and surcharges
  • Chargeable consideration
  • Leases – the basics
  • Leases – miscellaneous
  • Partnerships
  • Trusts and trustees
  • Shared ownership schemes
  • Reliefs – general
  • Reliefs – corporate
  • Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)
  • Section 75A – the SDLT anti-avoidance rule
  • Case law
  • Compliance
  • Penalties, enquiries and disclosure

New for this 2023-24 edition

  • Updated rates of SDLT
  • Increased ATED rates
  • New HMRC guidance on a range of topics (“main subject matter”, splitting out of chattels; “objective observer” test re multiple dwellings, group relief)
  • Changes to LBTT and LTT
  • Case law developments across numerous topics (suitable for use, derelict property, garden or grounds, mixed-use land, residential or non-residential, additional dwellings, time limits, rights of way, “in the process of construction”)
  • Commentary on shared ownership schemes thoroughly updated and rewritten
  • Investment zones
  • Homes for Ukraine scheme
  • Updated figures for first-time buyer’s relief
  • All examples reviewed and updated as appropriate.

SKU:9781912386802
Categories:
General Tax Annual Bundle, General Tax Annuals, John Feaster

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