ABSTRACT

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.

chapter 1|23 pages

Liability to Stamp Duty Land Tax

chapter 3|3 pages

Designated Disadvantaged Areas

chapter 4|11 pages

Tax Payable on Purchase

chapter 5|3 pages

Tax Payable or Repayable after Purchase

chapter 6|14 pages

Tax Payable on Start of Lease

chapter 7|8 pages

Tax Payable or Repayable During a Tenancy

chapter 8|8 pages

Interaction with VAT

chapter 9|6 pages

Partnerships

chapter 10|18 pages

Market Value

chapter 11|23 pages

Requirement for Land Transaction Return

chapter 12|6 pages

Deferment of Payment of Tax

chapter 13|10 pages

Administration Stamp Duty Land Tax

chapter 14|15 pages

HMRC Powers and Compliance

chapter 16|2 pages

Connected Persons and Companies

chapter 18|11 pages

Stamp Duty Land Tax and Trusts