Understanding Stamp Duty Land Tax: A Practical Guide

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Understanding Stamp Duty Land Tax: A Practical Guide image
ISBN-10:

1853288098

ISBN-13:

9781853288098

Author(s): Reg Nock
Edition: 9th Revised edition
Released: Jan 01, 2011
Format: Paperback, 0 pages

Description:

This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including: development, leases, conveyancing, construction, partnership property, corporate transactions, trusts, and the administration of estates. The ninth edition of this popular work has been much expanded and brought up-to-date by one of the country's leading experts on stamp taxes who combines a precise analysis of the legislation and incisive review of the case law with: - a focus on how and when the tax arises in practice - explanation of strategies that could help minimise clients' exposure to tax and penalties - interpretation of HMRC Stamp Taxes practice and policies - discussion of the difficulties arising from defined terms - warnings of potential pitfalls for practitioners - commentary on the complex provisions relating to leases.

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