Stamp Taxes 2021/22
Bloomsbury Professional (Verlag)
978-1-5265-1855-2 (ISBN)
It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.
Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.
Ken Wright was previously an Executive Director- Business Advisory with Ernst and Young LLP, specialising in in Stamp Duty Land Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction. He is now Group Manager at John Menzies plc.
Chapter 1 Introduction to Stamp Taxes
Chapter 2 Scotland – Land and Buildings Transaction Tax
Chapter 3 Wales – Land Transaction Tax
Chapter 4 SDLT – General Rules
Chapter 5 SDLT Reliefs
Chapter 6 SDLT and Leases
Chapter 7 SDLT and Partnerships
Chapter 8 SDLT Administration and Compliance
Chapter 9 SDLT Anti-Avoidance Rules
Chapter 10 Stamp Duty – General Rules
Chapter 11 Stamp Duty Reliefs
Chapter 12 Stamp Duty Reserve Tax (SDRT)
Chapter 13 Planning, Pitfalls and Legacy Liabilities
Appendix A Addresses, Contact Details, etc
Appendix B Sample Forms, etc
Appendix C Stamp Taxes – HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)
| Erscheinungsdatum | 30.09.2021 |
|---|---|
| Reihe/Serie | Core Tax Annuals |
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 980 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-5265-1855-4 / 1526518554 |
| ISBN-13 | 978-1-5265-1855-2 / 9781526518552 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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