Kevin Griffin

Stamp Taxes 2012/13 provides a detailed overview and history of all types of stamp taxes. Covering Stamp Duty Land Tax, Stamp Duty and Stamp Duty reverse Tax, it looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions.

Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike.

Contents

Chapter 1: Introduction to Stamp Taxes;
Chapter 2: SDLT – General Rules;
Chapter 3: SDLT Reliefs;
Chapter 4: SDLT and Leases;
Chapter 5: SDLT and Partnerships;
Chapter 6: SDLT Administration and Compliance;
Chapter 7: SDLT Anti-Avoidance Rules;
Chapter 8: Stamp Duty – General Rules;
Chapter 9: Stamp Duty Reliefs;
Chapter 10: Stamp Duty Reserve Tax (SDRT);
Chapter 11: Planning, Pitfalls and Legacy Liabilities.

Bibliographic detail

ISBN: 978 1 84766 976 6
Publication Date: Sep-12
Format: Paperback
Availability: Not yet published
List price: £85