Stamp Taxes 2022/23

Stamp Taxes 2022/23 cover

Stamp Taxes 2022/23

£108.00

Please note that this product is not available for purchase from Bloomsbury Professional websites.

Description

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.

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)

Product details

Published 25 Aug 2022
Format Ebook (Epub & Mobi)
Edition 1st
Extent 656
ISBN 9781526523709
Imprint Bloomsbury Professional
Series Core Tax Annuals
Publisher Bloomsbury Publishing

About the contributors

Author

Ken Wright

Ken Wright is an Executive Director- Business Advi…