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Stamp Taxes 2016/17

Ken Wright (Autor)

Buch | Softcover

448 Seiten

2016
Bloomsbury Professional (Verlag)
9781784513207 (ISBN)

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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

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.

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

Erscheinungsdatum	30.10.2016
Reihe/Serie	Core Tax Annuals
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Schulbuch / Wörterbuch ► Lexikon / Chroniken
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9781784513207 / 9781784513207
Zustand	Neuware