Stamp Duty Land Tax 2022-23 , Tax Books , Claritax Books
£95.00
Claritax Books
<div><b>A well-written, user-friendly guide to the complexities of SDLT</b>, 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 <a href="/general%2Dtax%2Dannual%2Dbundle%2D%282022%2D23%2Deditions%2D%2D%2D6%2Dtitles%29%7E121" class="" classname="" target="" name=""><b>discounted bundle</b></a>.</div><div><style="margin:0px 0px="" 20px=""><div><div><div><br></div><div>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. </div></div><div><br></div><div><div><div><b><font color="#009900">"It is now, in the reviewer’s opinion, the best guide to SDLT for the general practitioner on the market."</font></b> – <i>AccountingWeb</i> review of earlier edition</div></div></div><div><br></div><div><br></div><h3>New for this edition</h3><div><div><div><b>Case law developments on a range of topics, including</b></div><style="margin:0px 0px="" 20px=""> - "in the process of being constructed"<br> - "reasonable enjoyment"<br> - permissive use of a property<br> - consideration given "directly or indirectly"<br> - "garden or grounds"<br> -</style="margin:0px> validity of discovery assessments.</div><div><style="margin:0px 0px="" 20px=""><b>HMRC guidance re freeports</b><b><br></b><b>HMRC guidance re non-UK resident surcharge</b><b><br></b><b>Additional commentary as appropriate</b><b><br></b><b>Updated tax rates for 2022-23</b></style="margin:0px></div></div><div><br></div><div><div><br></div><div><span style="font-size: small;"><br></span></div><div></div><h3>Contents</h3><div><b><a href="/asps/resources/pdfs/125-1.pdf" class="" classname="" target="_blank" name="">See full table of contents</a></b> (opens new tab)</div><div><br></div><div><ul><li>Stamp duty</li><li>SDLT – rates of charge</li><li>Residential property – rules and surcharges</li><li>Chargeable consideration</li><li>Leases – the basics</li><li>Leases – miscellaneous</li><li>Partnerships</li><li>Trusts and trustees</li><li>Shared ownership schemes</li><li>Reliefs – general</li><li>Reliefs – corporate</li><li>Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)</li><li>Section 75A – the SDLT anti-avoidance rule</li><li>Case law</li><li>Compliance</li><li>Penalties, enquiries and disclosure</li></ul></div><div><br></div><div><span style="font-size: small;"><br></span></div><div><h3>About the author</h3></div><div><b><a href="/John-Feaster/" class="" classname="" target="" name="">John Feaster</a></b> LLB, CTA, TEP, Solicitor is taxation and private client partner at Schofield Sweeney LLP.</div></div></div><div><br></div></style="margin:0px></div>
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.
validity of discovery assessments.