Stamp Taxes 2018/19

Erscheinungsjahr 2018
ISBN: 978-1-5265-0578-1
Verlag: Bloomsbury

Buch, Englisch, 520 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Core Tax Annuals

Stamp Taxes 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

Autoren/Hrsg.

Wright, Ken

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Chapter 1 Introduction to Stamp Taxes

Chapter 1A Scotland - Land and Buildings Transaction Tax

Chapter 2 SDLT - General Rules

Chapter 3 SDLT Reliefs

Chapter 4 SDLT and Leases

Chapter 5 SDLT and Partnerships

Chapter 6 SDLT Administration and Compliance

Chapter 7 SDLT Anti-Avoidance Rules

Chapter 8 Stamp Duty - General Rules

Chapter 9 Stamp Duty Reliefs

Chapter 10 Stamp Duty Reserve Tax (SDRT)

Chapter 11 Planning, Pitfalls and Legacy Liabilities

Appendix A Addresses, contact details, etc

Appendix B Sample forms etc

Part 1 - SDLT return forms

Part 2 - DOTAS forms

Part 3 - Precedent letters for stamp duty claims under FA 1986, ss 75 and 77

Über Autor(innen)

Wright, Ken
Ken Wright is an Executive Director- Business Advisory with Ernst and Young LLP. He is an experienced specialist in Stamp Duty Land Tax, Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction.