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Sergeant and Sims on Stamp Taxes (Looseleaf and CD-ROM)

Sergeant and Sims on Stamp Taxes (Looseleaf and CD-ROM)

  • 作者:
  • 出版商: Tolley (S)
  • ISBN: 9780406917591
  • 出版时间 Subscription-type (Contents updated periodically)
  • 规格: Loose-leaf + CD-ROM
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥20,948.25
发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 作者 
  • 详细

    This looseleaf and electronic service has been developed from the well-respected book of the same name. Sergeant and Sims on Stamp Duties is referred to in preference to any other work in correspondence with the Stamp Office and is the usual authority to be cited in courts.

    Features and Benefits

    * Sergeant and Sims on Stamp Duties continues to represent the most comprehensive, up-to-date and authoritative guide to stamp duties and stamp duty reserve tax available
    * The user-friendly looseleaf and electronic format is updated twice a year, and includes a Budget Bulletin, keeping practitioners completely up-to-date with changes in legislation and other practical materials
    * Access to material via the CD format facilitates quick searching, thereby reducing research time; the electronic format also includes the Stamp Taxes, and Stamp Duty Land Tax Manuals
    * The text has been rewritten and modernised by one of the most eminent practitioners in the field - the consultant editor has advised and appeared for taxpayers and revenue authorities in a number of countries and has an outstanding international reputation
    * The work provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping
    * The work comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas
    * Includes a comprehensive review of stamp duty and stamp duty reserve tax in the UK to assist practitioners' understanding of the scheme and operation of the legislation
    * Includes coverage of the stamp duty land tax regime established under the Finance Act 2003
    * The looseleaf contains superior cross-referencing, is fully indexed and contains tables of statutes, regulations and cases
    * Also includes the text of relevant statements of practice, interpretations, press releases, extracts from Hansard, examples of Stamp Office forms and useful contact details.

  • Division AA - Stamp Duty Land Tax: General Principles and Rates; Land Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Corporations; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance; Appeals Against HMRC Decisions.

    Division A Commentary: Securities;
    Introduction - Description and Ambit of the Taxes;
    Charges, Rates and Payments;
    Stamp Duty - Principles;
    Stamp Duty - Transaction Types;
    Stamp Duty and Sales;
    Stamp Duty and Consideration;
    Contracts for Sale;
    Transfers on Sale;
    Instruments liable to Fixed Stamp Duty;
    Agreements to Transfer UK Stocks and Securities;
    SDRT and UK Collective Investment Schemes;
    Higher Rate Charges for UK Stocks and Securities;
    Group Relief for Corporations;
    Reorganisation Relief for Corporations;
    Exemptions for Capital Markets;
    Miscellaneous Exemptions;
    Administration;
    Enforcement;
    Assessment and Appeal;

    Division B - Finance and Revenue Acts;

    Division C - Miscellaneous Legislation;

    Division D - Statutory Instruments;

    Division E - Practice and Interpretation;

    Division F - Stamp Office Forms;

    Division G - Stamp Office Addresses and Contact Numbers;

    Division H - Recent Developments;

    Tables - Statutes, SI's and Cases; Index

  • Editor: Sean Randall, Barrister, Director, Stamp Tax Consultancy

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