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Book Details
Table of Contents
Stamp taxes : the general structure
Stamp duty land tax : general principles and basic issues
The charge to stamp duty land tax
Chargeable interests
Computation
Subsales, assignments and similar arrangements : including leases
Leases
Building agreements
Trusts and estates
Residential matters
Exemptions and reliefs : general
Exemptions : corporate reorganisations and intra-group transactions
Partnerships
Tax event
The taxpayer
Liability and payment
Notifiable transactions and land transaction tax returns
Non-notitiable transactions
HMRC stamp taxes enquiries
Records
Information powers
Registration issues
Assessments
Appeals and referrals of questions
Administration
Drafting and structuring
Valuation and related issues.
Edition Notes
Includes index.
Classifications
The Physical Object
ID Numbers
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Feedback?March 31, 2022 | Edited by ImportBot | import existing book |
December 16, 2010 | Created by ImportBot | initial import |