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Stamp Taxes 2019/20

Stamp Taxes 2019/20

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526510068
  • 出版时间 July 2019
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
最新版已經出版!
  • 描述 
  • 大纲 
  • 详细

    Stamp Taxes provides a detailed overview and history of all types of stamp taxes. Covering stamp duty land tax, stamp duty and stamp duty reverse tax, it looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions.

    Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike.

  • Chapter 1 Introduction to Stamp Taxes
    Chapter 1A Scotland – Land and Buildings Transaction Tax
    Chapter 2 SDLT – General Rules
    Chapter 3 SDLT Reliefs
    Chapter 4 SDLT and Leases
    Chapter 5 SDLT and Partnerships
    Chapter 6 SDLT Administration and Compliance
    Chapter 7 SDLT Anti-Avoidance Rules
    Chapter 8 Stamp Duty – General Rules
    Chapter 9 Stamp Duty Reliefs
    Chapter 10 Stamp Duty Reserve Tax (SDRT)
    Chapter 11 Planning, Pitfalls and Legacy Liabilities
    Appendix A Addresses, contact details, etc
    Appendix B Sample forms etc
    Part 1 – SDLT return forms
    Part 2 – DOTAS forms
    Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77

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