Loose-leaf publication on stamp duties comprising explanation on the general principles of stamp duties, stamp duty reserve tax, and special situations (unit trusts, planning for commercial transactions and documents).
Chapter 1 Introduction to Stamp Taxes -- Chapter 2 Scotland - Land and Buildings Transaction Tax -- Chapter 3 Wales - Land Transaction Tax -- Chapter 4 SDLT - General Rules -- Chapter 5 SDLT Reliefs -- Chapter 6 SDLT and Leases -- Chapter 7 ...
This book provides a detailed overview and history of all types of stamp taxes in the UK. 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, ...
The highly practical layout of this thirteenth edition will help to quickly establish problem areas and potential tax breaks. It has been fully revised and updated to the UK's latest Finance Act.
A comprehensive annual guide to the full range of UK taxes, this is a highly practical guide written in a very accessible style.
[iii] Stamp Duty Land Tax: Degrouping Assuming that a land transaction has qualified for SDLT grouping relief, further antiavoidance provisions apply (subject to certain exceptions) if the group company which acquired the land interest ...
Mawson , and HM Commissioners of Inland Revenue v . Scottish Provident Institution The leading authorities on Ramsay are now Barclays Mercantile Business Finance v . Mawson43 and HM Commissioners of Inland Revenue v .
This is a handy book on 'Property' for the benefit of all those interested in buying, selling and renting of immovable properties. The book is written in a practical manner so that all those interested in real estate can get benefit.
... charge (SAAC) company pension contributions, and, 7.8.1 Spreading disposal pre-sale tax planning (individuals), and, ... tax planning (companies), and, 8.7.2.2 purchase by company of its own shares, and, 14.6.2 Stamp duty land tax ...
Stamp Taxes provides a detailed overview and history of all types of stamp taxes.