Stamp Duty Land Tax

Since the introduction of Stamp Duty Land Tax in 2003, the legal framework has been amended numerous times to deal with ongoing practical problems that have arisen. This book guides the reader through various aspects of this tax regime, offering valuable advice throughout.

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Since the introduction of Stamp Duty Land Tax in 2003, the legal framework has been amended numerous times to deal with ongoing practical problems that have arisen. The result is a regime that is complex and fraught with technical difficulties. The author, one of the country's leading authorities on the subject, guides the reader through every aspect of this tax regime, offering valuable advice throughout. This new edition has been fully updated to take on board developments in the Finance Act 2009; major changes in the fixed stamp duties for land transactions in the Finance Act 2008; the new compliance regime; changes to record keeping, payment and electronic filling and partnerships; an expansion on general anti-avoidance provisions; and an examination of problems on land and goodwill.