Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land. Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations. The authors explain the potential pitfalls and use examples of calculations of the amounts on which tax is payable. Complex areas like administration and enforcement are clarified and explained. The Handbook will help surveyors and property professionals provide crucial support to their invididual and corporate clients.
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Written from a practical standpoint, this book details how the legislation works in common practice. It is based on practical experience of the work of surveyors applying the legislation in making valuations. It explains the potential pitfalls and use examples of calculations of the amounts on which tax is payable.
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Liability to Stamp Duty Land Tax; Residential Property and Non-residential Property; Designated Disadvantaged Areas; Tax Payable on Purchase; Tax Payable or Repayable after Purchase; Tax Payable on Start of Lease; Tax Payable or Repayable during a Tenancy; Interaction with VAT; Partnerships; Market Value; Requirement for Land Transaction Return; Deferment of Payment of Tax; Administration of Stamp Duty Land Tax; Inland Revenue Powers and Compliance; Appeals, Relief for Overpayment, Claims not Included in LTRs; Connected Persons and Companies; Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance; Finance Act 2005
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Produktdetaljer
ISBN
9780728205253
Publisert
2009-01-07
Utgave
2. utgave
Utgiver
Vendor
Estates Gazette Ltd
Vekt
272 gr
Høyde
216 mm
Bredde
138 mm
Aldersnivå
P, 06
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
272