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Stamp Duty Land Tax

Stamp Duty Land Tax

written by John Feaster
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Introduction: A well-written, user-friendly guide to the complexities of SDLT, for non-specialist accountants, solicitors and others who need clear, practical guidance on the topic at an intermediate level.
Category: Property Taxes and Stamp Duty
Publisher: Claritax Books
Publication Date: September 2016
ISBN: 9781908545862
Description: Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.

“It is now, in the reviewer’s opinion, the best guide to SDLT for the general practitioner on the market.” (AccountingWeb)

Material added for the fifth edition includes:

• overhaul of SDLT for non-residential property;
• higher rates for additional residential property (extra 3% charge);
• new analysis and examples covering definition of residential property and the related concept of “dwelling”;
• Court of Appeal decision in Project Blue;
• Mansion Estates v Hayre & Co and implications for professional advisers;
• new reliefs from ATED and the 15% “slab” charge on enveloped dwellings.
Delivery: Claritax Books publishes specialist tax titles. Typically, our books cover niche topics in greater depth or take a more practical approach to particular tax issues. Our titles are written for accountants (both in-house and in practice), tax advisers, employers, lawyers and other professionals. Our authors include barristers, solicitors, accountants and other experienced tax specialists.

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