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
Appendix A Addresses, contact details, etc
Appendix B Sample forms etc
Part 1 – SDLT return forms
Part 2 – DOTAS forms
Part 3 – Precedent letters for stamp duty claims under FA 1986, ss 75 and 77
