Stamp Duty Land Tax

A well-written, user-friendly guide to the complexities of SDLT.

The book provides clear, practical guidance for accountants, solicitors and other tax professionals, with plenty of worked examples. Available on its own or as part of a discounted bundle.

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.

“It is now, in the reviewer’s opinion, the best guide to SDLT for the general practitioner on the market.” – AccountingWeb review of earlier edition

Content (In brief)

• Stamp duty
• SDLT – rates of charge
• Residential property – rules and surcharges
• Chargeable consideration
• Leases – the basics
• Leases – miscellaneous
• Partnerships
• Trusts and trustees
• Shared ownership schemes
• Reliefs – general
• Reliefs – corporate
• Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)
• Section 75A – the SDLT anti-avoidance rule
• Case law
• Compliance
• Penalties, enquiries and disclosure

How do I get it?

Just submit the form above to get your invoice.