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List of contents
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)
About the author
Ken Wright was previously 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. He is now Group Manager at John Menzies plc.
Summary
Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales).
It explains the reasons behind many of the current rules by exploring the 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, 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.
Foreword
A detailed overview and history of all types of stamp taxes, including devolved Scottish and Welsh taxes.
