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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: March 2019
ISBN: 9781912386178
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 sixth edition includes:

- Enhanced analysis of the definition of residential property including suitability for use and application to the 15% rate applying to enveloped dwellings.
- First time buyer’s relief.
- Changes to the additional rate (extra 3%) legislation and guidance.
- Introduction to Land Transaction Tax (the first Welsh tax in over 800 years).
- Project Blue – the first SDLT case to be considered by the Supreme Court.
- Update on multiple dwellings relief.
- Seeding relief for property funds.
- Reduction to the SDLT filing and payment time limit to 14 days.
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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