|Published||29 June 2021|
|Suitable for||Tax advisers, Property investors|
|Price||£85 (or see bundles page)|
Stamp Duty Land Tax
This book is available on its own or as part of our series of general tax annuals.
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 at a good level, 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
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