Stamp Duty Land Tax

Stamp Duty Land Tax (‘SDLT’) raises some £6 billion per annum - more revenue than inheritance tax and capital gains tax put together. Providing a much-needed, incisive and comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities. The second edition is fully updated and deals with the many changes that have been made since the introduction of SDLT. New chapters provide in-depth coverage of the treatment both of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. In addition, the chapter on planning has been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.

Spis treści:
Preface to first edition
Preface to second edition
The application of SDLT to Scotland and Northern Ireland
List of tables
Table of cases
Table of statutes
Table of statutory instruments
Table of rates of tax
Glossary
List of abbreviations
1. Introduction and overview
2. The charge to SDLT
3. Application of SDLT to transactions other than sales
4. Calculating the liability to SDLT
5. Exemptions and reliefs
6. SDLT and leases
7. Partnerships
8. Structuring transactions and planning
9. Administration, compliance and appeals
10. Commencement, transition and future developments
Appendix 1. Practitioner checklist
Appendix 2. Table of exemptions and reliefs
Index.