Edition 2021-22 (7th)
Published June 2021 (end)
Length 330pp approx
Suitable for Tax advisers, Property investors
Price £85 (or see bundles page)
ISBN 9781912386468

Stamp Duty Land Tax


This edition, now part of our new series of general tax annuals, will be published in late June. You may buy it now from this page or email your order details to orders@claritaxbooks.com, in which case we will invoice you when the book is sent out. (If you need the current 6th edition, please contact us.)

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

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

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

The 2021-22 edition reflects many important recent developments, including:
  • New chapter on residential property, with detailed analysis of the multiplicity of rates and relevant definitions
  • Surcharge / super rate of SDLT for non-UK resident purchasers
  • Shared ownership property, including the new 95% government-backed mortgage
  • SDLT exemption for freeports
  • Analysis of updated HMRC s. 75A guidance and new clearance procedure
  • Commentary on the many recent tribunal/ court cases involving SDLT
The table of contents and sample content shown below are for the previous (6th) edition, but will be updated before publication.

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