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Stamp Duty Land Tax 4th ed

Stamp Duty Land Tax 4th ed

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414107090
  • 出版时间 December 2022
  • 规格: Hardback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    Stamp Duty Land Tax is a complex tax, full of traps for the unwary, and there is an increasing amount of case law on it. This book explains the rules clearly and authoritatively to help practitioners comply with the technicalities of the legislation through practical examples that clarify how the law works and what needs to be done in a wide range of situations. Stamp Duty Land Tax provides valued guidance and will allow property owners, tax and property practitioners, lawyers and accountants to know their liabilities and advise on SDLT with confidence.

    This new edition of Stamp Duty Land Tax has been thoroughly revised and expanded to cover:

    • The new (September 2022) rates on residential property
    • The 2% surcharge on non-residents
    • Freeport tax sites
    • A full account of new case law, especially on mixed property and multiple dwellings.

  • 1. Outline and Background
    2. Structure of SDLT
    3. The Rates
    4. First-time Buyers Relief
    5. The 3 Per Cent Surcharge
    6. The 15 Per Cent Flat Rate: Dwellings Bought by Companies
    7. The 2% surcharge on dwellings bought by non-residents
    8. Chargeable Consideration: Cash
    9. Chargeable Consideration: Debt
    10. Chargeable Consideration: In Kind
    11. Companies. Market Value
    12. Sub-Sales Etc.
    13. Leases: The Charge on Rents
    14. Leases: Other Matters
    15. Group and Reconstruction Reliefs
    16. Partnerships
    17. Trusts and Other Matters
    18. Freeport Sites
    19. Charities and The Public Sector
    20. Special Reliefs for Residential Property
    21. Alternative Property Finance
    22. Anti-Avoidance
    23. Returns
    24. Enquiries, Discovery, Penalties, Etc.
    25. Appeals and Reviews
    26. Wales: Land Transaction Tax
    27. Scotland: Land and Buildings Transaction Tax

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