Stamp Taxes

ISBN-13: 9781780431659 / Angielski / Miękka / 2013 / 344 str.

Kevin Griffin

Opis

This book provides a detailed overview and history of all types of stamp taxes in the UK. Covering Stamp Duty Land Tax, Stamp Duty, and Stamp Duty reverse Tax, the book looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and the likely pitfalls in common UK transactions. Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants, and in-house tax departments alike.

Spis treści

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.