Stamp Taxes 2022/23 is an authoritative guide to all current UK stamp and land taxes including devolved Scottish and Welsh taxes.
It explores history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.
Including numerous examples, with references to legislation, including Finance Act 2022, recent and historical 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.
Read an extract of Stamp Taxes 2022/23
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 Appendix C Stamp Taxes – HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)