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


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. 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. 

Updates for this edition include:

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

"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.

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