Tolley's Stamp Taxes 2014-15
Tolley (Verlag)
978-0-7545-4936-9 (ISBN)
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Alphabetical, accessible, invaluable guide to stamp duties. This easy-to-use guide sets out the relevant charge to stamp duty or exemption in relation to all commonly met instruments and transactions. SDLT expert Patrick Cannon fully explains the administrative and compliance processes concerning stamp duty and SDRT. The book includes a whole chapter on precedents, elections and official claim forms. Alphabetically arranged instruments, extensive cross-references and a full list of stamp office contact details make for quick reference.
PART ONE: STAMP DUTY LAND TAX; 1. Introduction; 2. Scope of the Charge; 3. Chargeable Consideration; 4. Amount of Tax Chargeable; 5. Leases and Agreements for Lease; 6. Reliefs and Exemptions; 7. Returns, Liability and Compliance; 8 Special Situations; 9. Transitional Provisions; 10. Disclosure of SDLT Avoidance Schemes; 11. SDLT Avoidance: s 75A, Ramsay and the GAAR; 12. The ATED on “Non-Natural Persons” and ATED CGT; 13. Follower and Accelerated Payment Notices: The Basics; PART TWO: STAMP DUTIES AND STAMP DUTY RESERVE TAX; 14. Introduction; 15. Adjudication; 16. Administration; 17. Ad Valorem Duties; 18. Agreement for Lease; 19. Agreement for Sale; 20. Annuities; 21. Anti-avoidance; 22. Appeals; 23. Appointments; 24. Assents; 25. Associated Companies; 26. Bearer Instruments; 27. Bills of Exchange; 28. Bills of Sale; 29. Bonds; 30. Building Societies; 31. Capital Duty; 32. Certificate of Value; 33. Chargeability; 34. Charities; 35.Clearance Services; 36. Company Reorganisations; 37. Compulsory Purchase; 38. Consideration; 39. Contingency Principle; 40. Contract Notes; 41. Conveyance or Transfer; 42. Court Orders; 43. Covenants; 44. Declaration of Trust; 45. Deeds; 46. Denoting Stamp; 47. Depositary Receipts; 48. Duplicate or Counterpart; 49. Evidence; 50. Exchange or Partition; 51. Execution; 52. Exempt Instruments; 53. Extra-Statutory Concessions; 54. Failure to Stamp; 55. Family Arrangements and Divorce; 56. Fixed Duties; 57. Flotations, etc.; 58. Foreclosure; 59. Furnished Lettings; 60. Gifts; 61. Goodwill; 62. Instruments; 63. Insurance Policies; 64. Ireland; 65. Leading and Principal Object; 66. Leases; 67. Letters of Allotment and Acceptance; 68. Loan Capital and Debentures; 69. Manner of Stamping; 70. Mortgages; 71. Negotiating with the Stamp Office; 72. Options and Warrants; 73. Oral Transactions; 74. Overseas Matters; 75. Partnerships; 76. Payment of Duty or Tax; 77. Penalties; 78. Powers of Attorney; 79. Produced Stamp; 80. Purchase of Own Shares; 81. Receipts; 82. Release and Renunciation; 83. Scotland; 84. Scrip Dividends; 85. Shares and Securities; 86. Stamp Duty Reserve Tax; 87. Surrenders; 88. Trusts and Trustees; 89. Underwriting; 90. Unit Trusts and Open Ended Investment Companies (‘OEICS’); 91. VAT and Stamp Duty
| Erscheint lt. Verlag | 14.10.2014 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 150 x 228 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-7545-4936-4 / 0754549364 |
| ISBN-13 | 978-0-7545-4936-9 / 9780754549369 |
| Zustand | Neuware |
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