000			03500nam a2200505 i 4500
001			9781526518583
003			CaBNVSL
005			20240402145947.0
006			m o d
007			cr cn|||||||||
008			211008s2021 enk ob 100 0 eng d
020			_a9781526518583 _qebook
020			_z9781526518576 _q(PDF)
020			_z9781526518552 _qprint
020			_z1526518554 _qprint
024	7		_a10.5040/9781526518583 _2doi
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_ae-uk-en
050		4	_aKD5612 _bW77 2021eb
100	1		_aWright, ken, _eauthor
245	1	0	_aStamp taxes 2021/22. / _c.Ken Wright.
250			_aFirst edition.
264		1	_aLondon, England : _bZed Books, _c2021.
264		2	_a[London, England] : _bBloomsbury Publishing, _c2021
300			_a1 online resource.
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aCore tax annuals
505	0		_aChapter 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)
506			_aAbstract freely available; full-text restricted to individual document purchasers.
520			_a"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."-- _cProvided by publisher.
530			_aAlso published in print.
532	0		_aCompliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily
538			_aMode of access: World Wide Web.
650		0	_aStamp duties _zGreat Britain.
650		0	_aStamp duties.
650		7	_aTaxation,Sales tax & Customs duties _2bicssc
655		0	_aElectronic books.
776	0	8	_iPrint version: _z9781526518552
830		0	_aCore tax annuals
856	4	0	_3Abstract with links to full text _uhttps://doi.org/10.5040/9781526518583?locatt=label:secondary_bloomsburyCollections
975			_aBloomsbury Professional UK Tax 2021
999			_c10992 _d10992