Stamp Duty Land Tax

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

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About this work

The book provides clear, practical guidance for accountants, solicitors and other tax professionals, with plenty of worked examples.

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

Table of contents

• • General information

• • Stamp duty

• • SDLT – general principles

• • Residential property – rules and surcharges

• • Chargeable consideration [expanded by way of example]
    • Introduction
    • Scope of charge
    • Uncertain, contingent and unascertained consideration
    • Just and reasonable apportionment [expanded by way of example]
      • The requirement to make an apportionment
      • Fixtures and fittings
      • Goodwill
    • Market value, exchange of interest and connected company purchaser
    • • Other matters

• • Leases – the basics

• • Leases – other matters

• • Partnerships

• • Trusts and trustees

• • Shared ownership schemes

• • Reliefs – general

• • Reliefs – corporate

• • Transactions entered into before completion of contract

• • Section 75A – the SDLT anti-avoidance rule

• • Case law

• • Compliance

• • Penalties, enquiries and disclosure

• • Appendices