Author Description

This brand new title 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