Stamp Duty Land Tax

Description

Stamp duty on land and buildings has been abolished and replaced with a new tax, stamp duty land tax (SDLT). SDLT will raise in excess of GBP4 billion, more than inheritance tax and capital gains tax put together. The second edition of Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced. The second edition gives a detailed discussion of the legislation and incorporates a comprehensive commentary of the new tax charge on commercial leases as well as the provisions of Finance Act 2004. Additionally, there is an online bulletin board (www cambridge.org/sdlt) to keep the reader up to date with key developments in the area.

Barrister, Gray's Inn Tax Chambers. Barrister, Gray's Inn Tax Chambers.

Review of the first edition: '[T]his book should be a vade mecum for all practitioners.' David Goldberg QC Review of the first edition: 'A thought-provoking new classic. ...' The Tax Journal Review of the first edition: 'A superbly readable book on a complex topic. I have found it an essential practice aide which I keep constantly to hand. The book is arranged in logical sections making it easy for the practitioner to find what he or she wants quickly and efficiently. The language is clear and unambiguous and I have no hesitation in recommending this book as an essential purchase for any practitioner who requires guidance on stamp duty land tax.' Paul Hawksworth, Partners Tindsills Solicitors, Stoke on Trent 'The first edition was a beacon in the night following the introduction of the SDLT regime.' Hugh Blaza, Senior Partner, BrookStreet des Roches 'SDLT is a significant cost in many property transactions and this book would be a very useful part of the practitioner's library.' The Tax Journal