Sergeant and Sims on Stamp Taxes
Butterworths Law (Verlag)
978-0-406-91759-1 (ISBN)
Features and Benefits
* Sergeant and Sims on Stamp Taxes continues to represent the most comprehensive, up-to-date and authoritative guide to stamp duties and stamp duty reserve tax available
* The user-friendly looseleaf and electronic format is updated twice a year, and includes a Budget Bulletin, keeping practitioners completely up-to-date with changes in legislation and other practical materials
* Access to material via the CD format facilitates quick searching, thereby reducing research time; the electronic format also includes the Stamp Duty Land Tax Manual and Stamp Taxes on Shares Manual
* The text has been rewritten and modernised by one of the most eminent practitioners in the field
* The work provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping
* The work comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas
* Includes a comprehensive review of stamp duty and stamp duty reserve tax in the UK to assist practitioners’ understanding of the scheme and operation of the legislation
* Includes coverage of the annual tax on enveloped dwellings
* Includes coverage of the stamp duty land tax regime established under the Finance Act 2003
* Includes coverage of LBTT (land and buildings transaction tax)
* Also includes the text of relevant statements of practice, interpretations, press releases, examples of Stamp Office forms and useful contact details
Division AA-Commentary: Land: SDLT: General Principles and Rates; Land Transactions; Higher Rate for High-value Residential Property Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Corporations; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance; Appeals Against HMRC Decisions. LBTT: General Principles and Rates; Land Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Companies; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance.
Division AB Commentary: ATED; Background and General Principles; Chargeable Dwelling Interest; Entering and Leaving the Charge; Reliefs and Exemptions; Administration, Compliance and Enforcement; Appeals Against HMRC Decisions.
Division A Commentary: Securities; Introduction – Description and Ambit of the Taxes; Charges, Rates and Payments; Stamp Duty – Principles; Stamp Duty – Transaction Types; Stamp Duty and Sales; Stamp Duty and Consideration; Contracts for Sale; Transfers on Sale; Instruments Liable to Fixed Stamp Duty; Agreements to Transfer UK Stocks and Securities; SDRT and UK Collective Investment Schemes; Higher Rate Charges for UK Stocks and Securities; Group Relief for Corporations; Reorganisation Relief for Corporations; Exemptions for Capital Markets; Miscellaneous Exemptions; Administration; Enforcement; Assessment and Appeal.
Division B – Finance and Revenue Acts; Division C – Miscellaneous Legislation; Division D – Statutory Instruments; Division E – Practice and Interpretation; Division F – Stamp Office Forms; Division G –Addresses and Contact Numbers; Division H – Recent Developments; Tables – Statutes, SI’s and Cases; Index
| Erscheint lt. Verlag | 20.10.2000 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 155 x 246 mm |
| Gewicht | 4310 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 0-406-91759-0 / 0406917590 |
| ISBN-13 | 978-0-406-91759-1 / 9780406917591 |
| Zustand | Neuware |
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