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The law on stamp duty, based on the Stamp Act of 1891, has been thoroughly overhauled with a new law: Stamp Duty Land Tax (SDLT), introduced by Finance Act 2003. This book provides a detailed overview of SDLT in comparison with the old stamp duty provisions, and highlights the major changes introduced. It includes a detailed discussion of the legislation as well as suggested interpretations and planning opportunities. The volume will appeal to those involved in UK land and buildings transactions: property lawyers, solicitors, conveyancers, surveyors, and tax practitioners.
Contents
Preface; Table 1 Rates of tax; Glossary of terms; List of abbreviations; Table of statutes; Table of cases; 1. Introduction and overview; 2. The charge to SDLT; 3. The application of the charge to SDLT to specific transactions; 4. Calculating the liability to SDLT; 5. Exemptions and reliefs; 6. SDLT and leases; 7. Structuring transactions and planning; 8. Administration, compliance and appeals; 9. Commencement, transitional provisions and future developments; Appendix 1. Practitioner checklist; Appendix 2. Table of exemptions and reliefs; Appendix 3. Analysis of Scottish property deeds; Index.
Contributors
Michael Thomas, KPMG Stamp Taxes Group, David Goy QC
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