Stamp duty land tax
By: Reg Nock
Edition: 3rd ed.
Publisher: Jordans
Published: 2010
Place of publication: Bristol
Language: eng
Number of pages: 1019
ISBN-13: 9781846611834
Notes: Includes index.
Table of contents: title: Stamp taxes : the general structure; title: Stamp duty land tax : general principles and basic issues; title: The charge to stamp duty land tax; title: Chargeable interests; title: Computation; title: Subsales, assignments and similar arrangements : including leases; title: Leases; title: Building agreements; title: Trusts and estates; title: Residential matters; title: Exemptions and reliefs : general; title: Exemptions : corporate reorganisations and intra-group transactions; title: Partnerships; title: Tax event; title: The taxpayer; title: Liability and payment; title: Notifiable transactions and land transaction tax returns; title: Non-notitiable transactions; title: HMRC stamp taxes enquiries; title: Records; title: Information powers; title: Registration issues; title: Assessments; title: Appeals and referrals of questions; title: Administration; title: Drafting and structuring; title: Valuation and related issues.