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 <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><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><br></div><div><h3>Updates for this edition include:</h3><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><b><br></b><p></p><div>"It is now, in the reviewer’s opinion, the best guide to SDLT for the general practitioner on the market." –&nbsp;<i>AccountingWeb</i> review of earlier edition</div><div><br></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></style="margin:0px></div>