Stamp Taxes 2014/15

ISBN-13: 9781780434346 / Angielski / Miękka / 2014 / 364 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 examines planning considerations and likely pitfalls in common UK transactions. Practical and user-friendly, Stamp Taxes 2014/15 will be an invaluable asset for tax practitioners, lawyers, accountants, and in-house tax departments alike. Content includes: a) Stamp Duty Land Tax scope and calculation * cases not involving grant or variation of lease * scope and calculation * grant or variation of a lease * reliefs and exemptions * statutory exemptions * reliefs * partnerships * special regime * procedure, payment, and compliance * anti-avoidance provisions * interpretation and application of the rules * appeals and disputes]; b) Stamp Duty scope * documents * voluntary nature * calculation * exemptions and reliefs * procedure and administration]; and c) Stamp Duty Reserve Tax overlap with stamp duty and interaction * scope * calculation * exemptions and reliefs * special regime for unit trusts * procedure and administration].

Spis treści

Chapter 1 Introduction to Stamp Taxes Chapter 1A Independent Taxation for Scotland 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 Appendix A Addresses, contact details etc Appendix B Sample forms etc