Stamp Duty Land Tax 2022-23

<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 at a good level, with plenty of worked examples. Available on its own or as part of a&nbsp;<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.&nbsp;</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>&nbsp;–&nbsp;<i>AccountingWeb</i>&nbsp;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="">&nbsp; - "in the process of being constructed"<br>&nbsp;&nbsp;-&nbsp;"reasonable enjoyment"<br>&nbsp;&nbsp;-&nbsp;permissive use of a property<br>&nbsp;&nbsp;-&nbsp;consideration given "directly or indirectly"<br>&nbsp;&nbsp;-&nbsp;"garden or grounds"<br>&nbsp;&nbsp;-</style="margin:0px>&nbsp;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>&nbsp;LLB, CTA, TEP, Solicitor is taxation and private client partner at Schofield Sweeney LLP.</div></div></div><div><br></div></style="margin:0px></div>