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Stamp Taxes 2019/20

By: Ken Wright
Media of Stamp Taxes 2019/20
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Published: 27-06-2019
Format: Paperback
Edition: 1st
Extent: 544
ISBN: 9781526510068
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
Dimensions: 234 x 156 mm
RRP : £110.00

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About Stamp Taxes 2019/20

Stamp Taxes 2019/20 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty, Stamp Duty Reserve Tax, and Stamp Duty Land Tax, together with commentary on Land and Buildings Transaction Tax and Land Transaction Tax.

It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.

It also includes chapters on both Land and Buildings Transaction Tax which applied to transactions over land situated in Scotland with effect from 1 April 2015 and Land Transaction Tax which applied to transactions over land situated in Wales with effect from 1 April 2018.

This new edition has been fully updated for Finance Act 2019, and other recent developments, including the following:

The introduction of a market value rule for both stamp duty and SDRT purposes on the transfer of listed securities to connected companies, and an update on the reform of stamp duty
The reduction in the period allowed for the SDLT land transaction return to be filed, and any tax paid, which applies to transactions taking place on or after 1 March 2019
New forms SDLT 3 and 4
SDLT: Non-UK resident surcharge consultation
Change in the time limit for claiming a repayment of SDLT for those who have paid the higher rate of SDLT, following the purchase of their new main residence, and who then subsequently sell their previous main residence.
Commentary on the distinction between non-residential and residential property
Land Buildings Transaction Tax - increase in the rate of the "Additional Dwellings Supplement" to 4%.

Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Table Of Contents

Chapter 1 Introduction to Stamp Taxes
Chapter 2 Scotland – Land and Buildings Transaction Tax
Chapter 3 Wales – Land Transaction Tax
Chapter 4 SDLT – General Rules
Chapter 5 SDLT Reliefs
Chapter 6 SDLT and Leases
Chapter 7 SDLT and Partnerships
Chapter 8 SDLT Administration and Compliance
Chapter 9 SDLT Anti-Avoidance Rules
Chapter 10 Stamp Duty – General Rules
Chapter 11 Stamp Duty Reliefs
Chapter 12 Stamp Duty Reserve Tax (SDRT)
Chapter 13 Planning, Pitfalls and Legacy Liabilities
Appendix A Addresses, contact details, etc
Appendix B Sample forms etc
Part 1 – SDLT return forms
Part 2 – DOTAS forms
Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77

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