In 2003, stamp duty land tax (SDLT), an entirely new tax applying to acquisitions of UK land, was introduced. Property lawyers and their tax colleagues had to learn a new set of rules and procedures as they familiarized themselves with the new regime. Several practical and legal difficulties emerged, and the system continues to change to accommodate these and other problems as they arise. This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land or negotiating the structure of a complex commercial sale or acquisition. This second edition includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue & Customs' new powers to combat avoidance.
Stamp Duty Land Tax
Stamp Duty Land Tax: A Practical Guide
A. Introduction 1.1 Stamp duty land tax (SDLT) was introduced by the Finance Act 2003 (FA 2003) and took effect from 1 December 2003 in respect of land transactions, replacing the long established stamp duty. Significant changes to the ...
Stamp Duty Land Tax: 2021-22
This title provides practitioners with practical, straightforward advice on how to deal with the challenges raised by Stamp Duty Land Tax.
STAMP DUTY LAND TAX: 2022-23
Stamp Duty Land Tax
Stamp Duty Land Tax: The New Law
This book provides an authoritative guide for practitioners to the technical, changeable and bewildering application of SDLT to a wide range of transactions involving land, including: development, leases, conveyancing, construction, ...
Stamp Duty Land Tax