Description

Stamp Duty Land Tax ('SDLT') raises some £6 billion per annum - more revenue than inheritance tax and capital gains tax put together. Providing a much-needed, incisive and comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities. The second edition is fully updated and deals with the many changes that have been made since the introduction of SDLT. New chapters provide in-depth coverage of the treatment both of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. In addition, the chapter on planning has been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.