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Stamp Duty Land Tax 2024-25


ISBN13: 9781917167048
Previous Edition ISBN: 9781912386802
To be Published: July 2024
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £95.00



A well-written, user-friendly guide to the complexities of SDLT.

The book provides clear, practical guidance for accountants, solicitors and other tax professionals, with plenty of worked examples.

Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.

Subjects:
Taxation
Contents:
Stamp duty
SDLT – rates of charge
Residential property – rules and surcharges
Chargeable consideration
Leases – the basics
Leases – miscellaneous
Partnerships
Trusts and trustees
Shared ownership schemes
Reliefs – general
Reliefs – corporate
Transactions entered into before completion of contract (sub-sale, assignment or transfer of rights)
Section 75A – the SDLT anti-avoidance rule
Case law
Compliance
Penalties, enquiries and disclosure

Series: Claritax General Tax Annuals

Income Tax 2024-25 ISBN 9781912386994
To be published July 2024
Claritax Books
£105.00
Capital Gains Tax 2024-25 ISBN 9781912386987
To be published June 2024
Claritax Books
£85.00
National Insurance Contributions 2024-25 ISBN 9781917167031
To be published May 2024
Claritax Books
£90.00
Inheritance Tax: Lifetime Transfers and the Death Estate 2024-25 ISBN 9781912386963
To be published May 2024
Claritax Books
£115.00
Value Added Tax 2023-24 ISBN 9781912386826
Published August 2023
Claritax Books
£115.00
Income Tax 2024-25 ISBN 9781912386789
Published August 2023
Claritax Books
£95.00
Stamp Duty Land Tax 2023-2024 ISBN 9781912386802
Published July 2023
Claritax Books
£95.00
Capital Gains Tax 2023-24 ISBN 9781912386796
Published June 2023
Claritax Books
£85.00
National Insurance Contributions 2023-24 ISBN 9781912386772
Published May 2023
Claritax Books
£85.00
Inheritance Tax: Lifetime Transfers and the Death Estate 2023-24 ISBN 9781912386819
Published May 2023
Claritax Books
£115.00
Value Added Tax 2022-23 ISBN 9781912386581
Published September 2022
Claritax Books
Out of print
National Insurance Contributions 2022-23 ISBN 9781912386574
Published June 2022
Claritax Books
Out of print
Capital Gains Tax 2022-23 ISBN 9781912386635
Published June 2022
Claritax Books
Out of print
Stamp Duty Land Tax 2022-23 ISBN 9781912386642
Published June 2022
Claritax Books
Out of print
Income Tax 2022-23 ISBN 9781912386628
Published May 2022
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate 2022-23 ISBN 9781912386543
Published April 2022
Claritax Books
Out of print
Capital Gains Tax 2021-22 ISBN 9781912386406
Published September 2021
Claritax Books
Out of print
Stamp Duty Land Tax 2021-22 ISBN 9781912386468
Published June 2021
Claritax Books
Out of print