Stamp duty land tax

The law on stamp duty, based on the Stamp Act of 1891, has been thoroughly overhauled with a new law: Stamp Duty Land Tax (SDLT), introduced by Finance Act 2003. This book provides a detailed overview of SDLT in comparison with the old stamp duty provisions, and highlights the major changes introduc...

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Bibliographic Details
Main Author: Thomas, Michael
Format: Book
Language:Undetermined
Published: Cambridge,New York Cambridge University Press 2003
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Institutions: Trung tâm Học liệu Trường Đại học Cần Thơ
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Summary:The law on stamp duty, based on the Stamp Act of 1891, has been thoroughly overhauled with a new law: Stamp Duty Land Tax (SDLT), introduced by Finance Act 2003. This book provides a detailed overview of SDLT in comparison with the old stamp duty provisions, and highlights the major changes introduced. It includes a detailed discussion of the legislation as well as suggested interpretations and planning opportunities. The volume will appeal to those involved in UK land and buildings transactions: property lawyers, solicitors, conveyancers, surveyors, and tax practitioners