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OverviewSince the introduction of Stamp Duty Land Tax in 2003, the legal framework has been amended numerous times to deal with ongoing practical problems that have arisen. The result is a regime that is complex and fraught with technical difficulties. The author, one of the country's leading authorities on the subject, guides the reader through every aspect of this tax regime, offering valuable advice throughout. This new edition has been fully updated to take on board developments in the Finance Act 2009; major changes in the fixed stamp duties for land transactions in the Finance Act 2008; the new compliance regime; changes to record keeping, payment and electronic filling and partnerships; an expansion on general anti-avoidance provisions; and an examination of problems on land and goodwill. Full Product DetailsAuthor: Reginald S. NockPublisher: Jordan Publishing Ltd Imprint: Jordan Publishing Ltd Edition: 3rd Revised edition Dimensions: Width: 15.60cm , Height: 5.00cm , Length: 24.60cm Weight: 1.474kg ISBN: 9781846611834ISBN 10: 1846611830 Pages: 1080 Publication Date: 31 January 2010 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: In Print This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsThe charge to stamp duty land tax; Rates and computation; Leases and rents; Tax triggers; Identifying the taxpayer; Exemptions and reliefs; Special situations such as:; - Building agreements; - Subsales and assignments; - Trusts and estates; Compliance; Land Registry issues; Land tax return requirements; Revenue and self certificates; Enquiries and information powers; Valuation.Reviewsa tour de force of a publication. It examines every aspect from virtually even perspective and the author is to be congratulated on the comprehensive and authoritative - yet accessible - manner in which he has presented exceptionally complicated material... no practitioner whose caseload is touched by stamp duty land tax should be without this book HSBC Risk Briefing (WEB4LAW) Author InformationReg Nock, Barrister, 15 Old Square Tax Chambers Tab Content 6Author Website:Countries AvailableAll regions |
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