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Stamp Duty Land Tax

Stamp Duty Land Tax


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About the Book

In 2003, stamp duty land tax (SDLT), an entirely new tax applying to acquisitions of UK land, was introduced. Property lawyers and their tax colleagues had to learn a new set of rules and procedures as they familiarized themselves with the new regime. Several practical and legal difficulties emerged, and the system continues to change to accommodate these and other problems as they arise. This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land or negotiating the structure of a complex commercial sale or acquisition. This second edition includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue & Customs' new powers to combat avoidance.


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Product Details
  • ISBN-13: 9781904905240
  • Publisher: Spiramus Press
  • Publisher Imprint: Spiramus Press
  • Edition: 0002-
  • Language: English
  • Returnable: Y
  • Spine Width: 25 mm
  • Weight: 750 gr
  • ISBN-10: 1904905242
  • Publisher Date: 01 Nov 2007
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 453
  • Series Title: English
  • Sub Title: A Practical Guide for Lawyers (Second Edition)
  • Width: 152 mm


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