Stamp Duty Land Tax 2021-22
ISBN13: 9781912386468
Published: June 2021
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print
A well-written, user-friendly guide to the complexities of SDLT, this book is perfect for non-specialist accountants, solicitors and others who need clear, practical guidance on the topic at an intermediate level.
Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
The 2021-22 edition reflects many important recent developments, including:
- New chapter on residential property, with detailed analysis of the multiplicity of rates and relevant definitions
- Surcharge / super rate of SDLT for non-UK resident purchasers
- Shared ownership property, including the new 95% government-backed mortgage
- SDLT exemption for freeports
- Analysis of updated HMRC s. 75A guidance and new clearance procedure
- Commentary on the many recent tribunal/ court cases involving SDLT