TY - BOOK AU - Wright,ken TI - Stamp taxes 2021/22. T2 - Core tax annuals SN - 9781526518583 AV - KD5612 W77 2021eb PY - 2021/// CY - London, England PB - Zed Books KW - Stamp duties KW - Great Britain KW - Taxation,Sales tax & Customs duties KW - bicssc KW - Electronic books N1 - Chapter 1 Introduction to Stamp Taxes -- Chapter 2 Scotland - Land and Buildings Transaction Tax -- Chapter 3 Wales - Land Transaction Tax -- Chapter 4 SDLT - General Rules -- Chapter 5 SDLT Reliefs -- Chapter 6 SDLT and Leases -- Chapter 7 SDLT and Partnerships -- Chapter 8 SDLT Administration and Compliance -- Chapter 9 SDLT Anti-Avoidance Rules -- Chapter 10 Stamp Duty - General Rules -- Chapter 11 Stamp Duty Reliefs -- Chapter 12 Stamp Duty Reserve Tax (SDRT) -- Chapter 13 Planning, Pitfalls and Legacy Liabilities -- Appendix A Addresses, Contact Details, etc -- Appendix B Sample Forms, etc -- Appendix C Stamp Taxes - HMRC Revised Procedures as a Result of Covid-19 (Coronavirus); Abstract freely available; full-text restricted to individual document purchasers; Also published in print N2 - "Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales). It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact. Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies."-- UR - https://doi.org/10.5040/9781526518583?locatt=label:secondary_bloomsburyCollections ER -