Stamp Duty Land Tax

Stamp Duty Land Tax is a constantly changing, complex tax, full of traps for the unwary, with an increasing amount of case law on it. This popular and authoritative text provides clear and concise guidance to the rules, supplemented by practical examples that clarify how the law works and how to navigate the legislation in various scenarios. By leveraging this expertise, property owners, tax advisers, lawyers, and accountants can accurately assess SDLT liabilities and provide informed guidance to clients with confidence.

• Greatly expanded case law on the garden or grounds of dwellings
• Discussion of the increase in special tax sites
• Coverage of the abolition of multiple dwellings relief

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• Introduction
• 1. Outline and Background
• 2. Structure of SDLT
• 3. The Rates
• 4. First-time Buyers Relief
• 5. The 3 Per Cent Surcharge
• 6. The 15 Per Cent Flat Rate: Dwellings Bought by Companies
• 7. The 2% surcharge on dwellings bought by non-residents
• 8. Chargeable Consideration: Cash
• 9. Chargeable Consideration: Debt
• 10. Chargeable Consideration: In Kind
• 11. Companies. Market Value
• 12. Sub-Sales Etc.
• 13. Leases: The Charge on Rents
• 14. Leases: Other Matters
• 15. Group and Reconstruction Reliefs
• 16. Partnerships
• 17. Trusts and Other Matters
• 18. Special Tax Sites
• 19. Charities and The Public Sector
• 20. Special Reliefs for Residential Property
• 21. Alternative Property Finance
• 22. Anti-Avoidance
• 23. Returns
• 24. Enquiries, Discovery, Penalties, Etc.
• 25. Appeals and Reviews
• 26. Wales: Land Transaction Tax
• 27. Scotland: Land and Buildings Transaction Tax

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