Stamp Duty Land Tax: A Practical Guide for Lawyers

Stamp Duty Land Tax: A Practical Guide for Lawyers
ISBN-10
1904905242
ISBN-13
9781904905240
Series
Stamp Duty Land Tax
Category
Law
Pages
431
Language
English
Published
2007
Publisher
Spiramus Press Ltd
Authors
Ann L. Humphrey, Philip Freedman

Description

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.

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