This brand new 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
- ISBN10 1847665624
- ISBN13 9781847665621
- Publish Date 30 November 2010
- Publish Status Out of Print
- Out of Print 26 October 2012
- Publish Country GB
- Publisher Bloomsbury Publishing PLC
- Imprint Bloomsbury Professional
- Format Paperback
- Pages 320
- Language English