Stamp Taxes

ISBN-10: 1847665624
ISBN-13: 9781847665621
Category: Law
Pages: 320
Language: English
Published: 2010-11-30
Publisher: Bloomsbury Professional
Author: Kevin Griffin

Description

This title provides a detailed overview and history of all types of stamp taxes. Covering Stamp Duty Land Tax, Stamp Duty and Stamp Duty reverse Tax, it 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, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike. Content includes: Stamp Duty Land Tax - introduction · 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 Stamp Duty - introduction · Scope - documents; voluntary nature · Calculation · Exemptions and reliefs · Procedure and administration Stamp Duty Reserve Tax - introduction · Overlap with stamp duty and interaction · Scope · Calculation · Exemptions and reliefs · Special regime for unit trusts · Procedure and administration Common transactions - planning and pitfalls

Get the book

Similar books

Property Law: Rules, Policies, and Practices
By Joseph William Singer, Bethany R. Berger, Nestor M. Davidson
See also Country Community Timberlake Village v. HMW Special Utility District of Harris, 438 S.W.3d 661 (Tex. Ct. App. 2014) (holding that a neighboring ...
Entertainment Law and Business
By William D. Henslee, Elizabeth Henslee
After Justin Timberlake exposed Janet Jackson's pierced nipple on national television for 9/16ths of a second, the FCC received over 540,000 complaints.
The Common Law in Colonial America: Volume III: The Chesapeake and New England, 1660-1750
By William E. Nelson
Volume III: The Chesapeake and New England, 1660-1750 William E. Nelson ... Decision of Law, Surry County Ct. 1673/74, in Eliza Timberlake Davis ed., ...
The Indiana State Constitution
By William P. McLauchlan
E. Edwards v. California, 314 U.S. 160 (1941), 66 Edwards v. Housing Authority of City of ... Timberlake, 148 Ind. 38,46 N.E.339 (1897), 69,70 Graves v.
Child Support Guidelines: Interpretation and Application
By Laura W. Morgan
Fitzgerald, 4.08[B][2], 5.05[D] Fitzgerald v. ... Mastrapa-Font, 7.03[A][3] Fontaine, In re, 5.05[D] Fontenette v. ... Frost, 5.05[A] Formato v.
Maritime Fraud and Piracy
By Paul Todd
The sole remedy is avoidance, however; damages cannot be claimed under s. ... 17, it places a great deal of power in the hands of insurance companies to ...
Principles of the Carriage of Goods by Sea
By Paul Todd
Normally, a mate«s receipt would later be given up for a bill of lading, ... they necessarily prejudice the rights of those who deal in the goods ...
Maryland Employment Law
By Stanley Mazaroff, Todd Horn
27 257 U.S. 184, 42 S. Ct. 72, 66 L. Ed. 189 (1921). ... 38 Argensinger, “Right to Strike”: Labor Organization and the New Deal in Baltimore, 78 MD . HIST .
Contract Law in New Zealand
By Stephen Todd, Jeremy Finn
704 Contract and Commercial Law Act 2017, s. 80. 705 Leith v. Gould [1986] 1 NZLR 760. It is not clear how a New Zealand court would deal with a case such ...
Tort Law in New Zealand
By Stephen Todd
... to meet the reasonable expectations of claimants about how the corporation should deal with them, by, inter alia, ... 7 Treaty of Waitangi Act 1975, s.