British Tax Guide: Hutton and McKie on Stamp Duty Land Tax

written by: Matthew Hutton Lakshmi Narain Sharon McKie

Publisher: CCH

Introduction: CCH British Tax Guide: Hutton & McKie on Stamp Duty Land Tax 2009-10- The desktop companion to a complex and ever-changing area of tax

Price: GBP 99.95

Publication Date: September 2009

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Audience:

Tax Payer ( beginner , intermediate , advanced )

Tax Professional ( beginner , intermediate , advanced )

Tax Student ( beginner , intermediate , advanced )

Book Format: A4

ISBN: 978-1-84798-171-4

Description

"The book contains plenty of practical help..."
TAXline, May 2006

"I would recommend this to anyone looking for a comprehensive yet comprehensible book on SDLT."
Private Client Business, January 2006

The practical and technical difficulties in applying the legislation and the differences of opinion between the accounting and legal professions on the one hand and HMRC on the other have produced an area of taxation which is riddled with pitfalls for those who are not up-to-date with the latest guidance and interpretation.

Designed to guide the reader through these pitfalls, the Book also enables the practitioner to identify areas of opportunity for the client, providing practical guidance on best practice in compliance and tax planning.

Features ‿Tips and Traps’ throughout the text to ensure you get to grips with potential problem areas
Practical examples help you put what you read into your own work context
A must-have text for anyone dealing with a client’s UK property financial affairs, be it planning or compliance

Contents

An Overview
Land Transactions and Chargeable Interests
Chargeable Transactions
Payment of Tax - Calculation and Liability
Chargeable Consideration
Leases
General Reliefs
The Corporate Reliefs
Compliance: the Land Transaction Return and the Disclosure Regime
Administration
Partnerships
Trusts
Some Special Types of Taxpayer
Regulatory Powers
Transitional Provisions
Appendices

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AUTHOR(S)

Matthew Hutton, MA (Oxon), CTA (Fellow)

Matthew Hutton is a well-known practitioner in the field of taxation, with more than 25 years experience in taxation, both as a qualified solicitor and, up to September 2000, in running his own tax consultancy. He now brings this wealth of experience direct to a wider audience through his lectures, articles and books about tax.

Lakshmi Narain,

Sharon McKie, LLB (Hons), CTA, IAC

Sharon McKie has practised in taxation since 1994 and has specialised in private client taxation since 1997. She is a designated member of McKie & Co (Advisory Services) LLP and a director and shareholder of McKie & Co. She was previously an assistant director at Samuel Montagu, a tax consultant at Coutts & Co and a senior manager in the city practice of a major firm of chartered accountants.

PUBLISHER

CCH
CCH enjoys a unique position within the tax, accountancy and business management marketplace. As a leading service provider to the profession we have an unrivalled view of our customers' needs because we produce and deliver solutions that match their individual requirements — from information to training to software.

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