Description
Updated for 2007 Budget.
In 2003, stamp duty land tax, 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 familiarised 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.
The second edition of the book 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.
"A must for all advisers, whether they are regular or only infrequent advisers on SDLT, and particularly so for property advisers without access to colleagues able and willing to advise on SDLT planning." Tax Journal review of the first edition, 24th January 2005
Ann L. Humphrey
Ann L. Humphrey is a solicitor specialising in indirect tax, and a member of the Law Society’s Revenue Law Committee.
Philip Freedman
Philip Freedman is a property partner at Mishcon de Reya, and a member of the Law Society’s Land Law Committee.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
