10087553
9781904905004
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Including all new legislation up to July 2004 (including the Finance Act 2004), this book sets SDLT in the context in which property practitioners are likely to encounter it. The book is written in three parts: SDLT by transactions; legal commentary; and glossary of terms relating to SDLT. Under the twenty sections of Part One, the authors have aimed to cover all of the transactions which a property lawyer in the UK will encounter. They have considered the Stamp Duty Land Tax implications of each one, for both commercial and residential conveyances. In addition, for each transaction there are case studies putting the legal commentary in a practical context. In Part Two the authors go into further detail on the legislation covering SDLT, which has been revised in a number of areas since it was first introduced in the Finance Act 2003. They look at the significant differences between the new tax on land transactions (SDLT), and the old tax on documents (Stamp Duty). The glossary definesHumphrey, Ann is the author of 'Stamp Duty Land Tax: A Practical Guide For Lawyers' with ISBN 9781904905004 and ISBN 1904905005.
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