Providing an incisive, comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. The second edition is fully updated and deals with the many changes since the introduction of SDLT. New chapters provide detailed coverage of the treatment of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. The chapter on planning has also been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.
Inhaltsverzeichnis
Preface to first edition; Preface to second edition; The application of SDLT to Scotland and Northern Ireland; List of tables; Table of cases; Table of statutes; Table of statutory instruments; Table of rates of tax; Glossary; List of abbreviations; 1. Introduction and overview; 2. The charge to SDLT; 3. Application of SDLT to transactions other than sales; 4. Calculating the liability to SDLT; 5. Exemptions and reliefs; 6. SDLT and leases; 7. Partnerships; 8. Structuring transactions and planning; 9. Administration, compliance and appeals; 10. Commencement, transition and future developments; Appendix 1. Practitioner checklist; Appendix 2. Table of exemptions and reliefs; Index.
