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Description - Stamp Duty Land Tax by Michael Thomas

Stamp Duty Land Tax ('SDLT') raises some GBP6 billion per annum - more revenue than inheritance tax and capital gains tax put together. Providing a much-needed, incisive and comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities. The second edition is fully updated and deals with the many changes that have been made since the introduction of SDLT. New chapters provide in-depth coverage of the treatment both of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. In addition, the chapter on planning has been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.

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Book Details

ISBN: 9780521606325
ISBN-10: 0521606322
Format: Hardback
(228mm x 152mm x 30mm)
Pages: 398
Imprint: Cambridge University Press
Publisher: Cambridge University Press
Publish Date: 30-Mar-2006
Country of Publication: United Kingdom

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Author Biography - Michael Thomas

Barrister, Gray's Inn Tax Chambers.

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