Sergeant and Sims on Stamp Duty
Tolley (Verlag)
978-0-406-90425-6 (ISBN)
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This text examines practice and procedures adopted by the Stamp Office, covering all the developments in this area since the previous edition, including extracts from Hansard and the Inland Revenue Tax Bulletin articles. It covers all legislation and case law in relation to stamp duties and stamp duty reserve tax in the UK. It also includes an overview of the current law in the accompanying notes and the first supplement (0-406-90425-1).
Divisions A Stamp duties: an outline of the scope and operation of the current legislation relating to stamp duties; stamp acts and relevant sections of finance and revenue acts imposing stamp duty; reliefs from stamp duty on transfers between associated companies; miscellaneous enactments relating or relevant to stamp duties; spectial exemptions and reliefs from stamp duty; special provisions relating to Ireland and relief from double stamp duty; extra-statutory concessions; stamp office and company forms and miscellaneous notices. Division B Stamp duty reserve tax: stamp duty reserve tax; finance acts imposing stamp duty reserve tax and other enactments relating to stamp duty reserve tax; regulations relating to stamp duty on unit trust schemes; depositary receipts and clearance services; stamp duty reserve tax.
| Überarbeitung | Michael J. M. Quinlan |
|---|---|
| Zusatzinfo | index |
| Verlagsort | London |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Sachenrecht | |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-10 | 0-406-90425-1 / 0406904251 |
| ISBN-13 | 978-0-406-90425-6 / 9780406904256 |
| Zustand | Neuware |
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