The Stamp Duty Land Tax Handbook: 2nd Edition (Paperback) book cover

The Stamp Duty Land Tax Handbook

2nd Edition

By Tony Johnson, Chris Hart

Estates Gazette

272 pages

Purchasing Options:$ = USD
Paperback: 9780728205253
pub: 2009-01-07
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Hardback: 9781138163423
pub: 2017-02-02
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eBook (VitalSource) : 9781315040790
pub: 2014-02-25
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Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land.

Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations.

The authors explain the potential pitfalls and use examples of calculations of the amounts on which tax is payable. Complex areas like administration and enforcement are clarified and explained. The Handbook will help surveyors and property professionals provide crucial support to their invididual and corporate clients.

Table of Contents

Liability to Stamp Duty Land Tax; Residential Property and Non-residential Property; Designated Disadvantaged Areas; Tax Payable on Purchase; Tax Payable or Repayable after Purchase; Tax Payable on Start of Lease; Tax Payable or Repayable during a Tenancy; Interaction with VAT; Partnerships; Market Value; Requirement for Land Transaction Return; Deferment of Payment of Tax; Administration of Stamp Duty Land Tax; Inland Revenue Powers and Compliance; Appeals, Relief for Overpayment, Claims not Included in LTRs; Connected Persons and Companies; Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance; Finance Act 2005

Subject Categories

BISAC Subject Codes/Headings:
LAW / Property
TECHNOLOGY & ENGINEERING / Construction / General