Stamp Taxes 2022/23

Erscheinungsjahr 2022
ISBN: 978-1-5265-2369-3
Verlag: Bloomsbury

Buch, Englisch, 656 Seiten, Paperback, Format (B × H): 156 mm x 234 mm, Gewicht: 600 g

Reihe: Core Tax Annuals

Stamp Taxes 2022/23 is an authoritative guide to all current UK stamp and land taxes including devolved Scottish and Welsh taxes.

It explores history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.

Including numerous examples, with references to legislation, including Finance Act 2022, recent and historical case law, and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Autoren/Hrsg.

Wright, Ken

Fachgebiete

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

Inhaltsverzeichnis

Chapter 1 Introduction to Stamp Taxes
Chapter 2 Scotland - Land and Buildings Transaction Tax
Chapter 3 Wales - Land Transaction Tax
Chapter 4 SDLT - General Rules
Chapter 5 SDLT Reliefs
Chapter 6 SDLT and Leases
Chapter 7 SDLT and Partnerships
Chapter 8 SDLT Administration and Compliance
Chapter 9 SDLT Anti-Avoidance Rules
Chapter 10 Stamp Duty - General Rules
Chapter 11 Stamp Duty Reliefs
Chapter 12 Stamp Duty Reserve Tax (SDRT)
Chapter 13 Planning, Pitfalls and Legacy Liabilities
Appendix A Addresses, Contact Details, etc
Appendix B Sample Forms, etc
Appendix C Stamp Taxes - HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)

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.

Ken Wright was previously Group Manager at John Menzies plc, and prior to that an Executive Director- Business Advisory with Ernst and Young LLP, specialising in in Stamp Duty Land Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction.