Edition 2022-23
Published June 2022
Length 366 pages
Suitable for Tax advisers, Property investors
Price £95 (or see bundle discounts)
ISBN 9781912386642

Stamp Duty Land Tax 2022-23

£95.00


A well-written, user-friendly guide to the complexities of SDLT, this book is perfect for accountants, solicitors and others who need clear, practical guidance on the topic, 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


New for this edition

Case law developments on a range of topics, including
  - "in the process of being constructed"
  - "reasonable enjoyment"
  - permissive use of a property
  - consideration given "directly or indirectly"
  - "garden or grounds"
  -
 validity of discovery assessments.
HMRC guidance re freeports
HMRC guidance re non-UK resident surcharge
Additional commentary as appropriate
Updated tax rates for 2022-23



Contents


  • 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


About the author

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