Stamp Taxes: 2015/16

ISBN-13: 9781780437774 / Angielski / Miękka / 2015 / 416 str.

Ken Wright;Kevin Griffin

Opis

Stamp Taxes 2015/16 provides a detailed overview and history of all types of stamp taxes. Covering the UK's 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 likely pitfalls in common transactions. Practical and user-friendly, the book will be an invaluable asset for UK tax practitioners, lawyers, accountants, and in-house tax departments alike.

Spis treści

Contents Chapter 1 Introduction to Stamp Taxes Chapter 1A Scotland - Land and Buildings Transaction Tax 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