Buch, Englisch, 200 Seiten
ISBN: 978-0-414-03440-2
Verlag: Sweet & Maxwell
This new publication will provide tax practitioners with a comprehensive consideration of SDLT provisions, the rules, the rates, the various reliefs and special rules.
• Explains stamp duty land tax rules, the rates, the various reliefs and the special rules for residential property
• Sets out numerous practical examples to clarify how the law works and what needs to be done in a wide range of situations
• Explains rules for leases, sub-sales, linkage, uncertain prices and options
• Discusses the special rules for residential property including the 15% rate, the six-or more rule, purchases of more than one dwelling, right-to-buy, and leasehold enfranchisement transactions
• Examines how commercial and residential developers can carry out projects SDLT efficiently
• Provides practical examples relating to compliance including returns, payment, interaction with land registration, Stamp Office enquiries, interest and penalties
• Considers anti-avoidance provisions, including Ramsay, the GAAR and Sections 75A-75C Explains how SDLT interacts with other taxes including VAT and capital gains tax
Helping tax practitioners and advisors comply with a multitude of SDLT scenarios, Christopher Cox and Richard Woolwich provide practical examples, including relating to returns, payment, interaction with land registration HMRC enquiries, interest and penalties.
Autoren/Hrsg.
Weitere Infos & Material
Background & Outline
SDLT on Purchases
Special Rules for Residential property
The Market Value Rule & Exchanges; Sub-Sales
Leases
Issues for Developers
Group & Reconstruction Exemptions
Other Reliefs
Partnerships
Alternative Finance
Anti-Avoidance
Compliance
Appeals
Interaction with Other Taxes