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Stamp Taxes 2021/22 [Pehme köide]

  • Formaat: Paperback / softback, 656 pages, kõrgus x laius: 234x156 mm, kaal: 980 g
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518554
  • ISBN-13: 9781526518552
Teised raamatud teemal:
Stamp Taxes 2021/22Suurem pilt
  • Formaat: Paperback / softback, 656 pages, kõrgus x laius: 234x156 mm, kaal: 980 g
  • Sari: Core Tax Annuals
  • Ilmumisaeg: 29-Sep-2021
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526518554
  • ISBN-13: 9781526518552
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781526518552.html
Märksõnad:

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.

Muu info

A detailed overview and history of all types of stamp taxes, including devolved Scottish and Welsh taxes.
Preface v
Table of Examples
xiii
Table of Statutes
xix
Table of Statutory Instruments etc
xxxiii
Table of EC Materials
xxxix
Table of Cases
xli
List of Abbreviations
xlv
Chapter 1 Introduction to Stamp Taxes
1(16)
Three taxes
1(3)
A brief history of stamp duty
4(6)
Modernisation of the stamp taxes on shares framework
10(3)
SDLT: 2% non-UK resident surcharge
13(2)
SDLT relief for Freeports
15(2)
Chapter 2 Scotland -- Land and Buildings Transaction Tax
17(45)
Replacement for SDLT
17(1)
Key differences between LBTT and SDLT
18(1)
Differential tax charges under LBTT compared to SDLT
19(6)
Relief for first-time buyers
25(1)
Registration of land transactions and notification and payment of LBTT
26(1)
No general sub-sale relief but there is a `sub-sale development relief'
27(1)
Leases
28(1)
Leases of residential property
29(1)
Anti-avoidance provisions
30(1)
Multiple dwellings relief
31(1)
Acquisition relief
32(1)
Crofting community right to buy relief
32(1)
Licences to occupy property
33(1)
Other SDLT reliefs not available under LBTT
33(1)
Transitional provisions
34(28)
Chapter 3 Wales -- Land Transaction Tax
62(30)
Introduction
62(1)
Background
62(1)
LTT - key concepts
62(3)
Rates and bands of LTT
65(4)
Exempt transactions
69(1)
Deemed market value
70(1)
Consideration
71(2)
Sub sales
73(1)
Substantial performance
73(1)
Exchanges
74(1)
LIT returns
74(2)
Declaration on LTT returns
76(1)
Notifiable transactions
76(1)
Contingent and unascertained consideration
77(1)
Payment of LTT
78(1)
Registrations of land transactions
78(1)
Leases
79(4)
Reliefs
83(3)
Cross-border transactions
86(1)
Linked transactions
86(1)
Tax avoidance
87(1)
Partnerships
88(1)
Transitional rules
89(2)
WRA approach
91(1)
Key differences between SDLT and LTT
91(1)
Chapter 4 SDLT -- General Rules
92(127)
Introduction
92(2)
General scheme of SDLT
94(6)
Occasions of charge
100(2)
The purchaser is chargeable
102(1)
Consideration
103(11)
Rates of SDLT
114(92)
Linked transactions
206(1)
Timing of obligations
207(5)
Annual tax on enveloped dwellings (ATED)
212(7)
Chapter 5 SDLT Reliefs
219(60)
Introduction
219(1)
Exemptions
220(2)
Sub-sale relief
222(6)
PFI relief
228(2)
Group, reconstruction and acquisition reliefs
230(11)
Other major reliefs
241(15)
Specialist and minor reliefs
256(20)
Obsolete reliefs
276(3)
Chapter 6 SDLT and Leases
279(64)
Introduction
279(5)
Events giving rise to SDLT obligations and liabilities
284(17)
Ongoing obligations
301(2)
Making and amending SDLT returns
303(1)
Calculating the liability
304(23)
Lease renewals and extensions
327(8)
When do SDLT obligations arise?
335(6)
Reliefs
341(2)
Chapter 7 SDLT and Partnerships
343(28)
Introduction
343(1)
General principles and ordinary transactions
344(1)
Special provisions
345(23)
Reliefs
368(1)
Sundry provision
369(2)
Chapter 8 SDLT Administration and Compliance
371(34)
Introduction
371(1)
Notification
371(17)
Special cases
388(2)
Payment of SDLT
390(6)
HMRC enquiries
396(2)
Failure to deliver a return
398(1)
Discovery assessment
399(2)
Mistake in return etc
401(1)
Penalties, fines and other sanctions
401(2)
Appeals
403(1)
Record keeping
404(1)
Chapter 9 SDLT Anti-Avoidance Rules
405(38)
Introduction
405(1)
Finance Act 2003, sections 75A--75C
406(16)
Specific anti-avoidance rules
422(1)
SDLT and disclosure of tax avoidance schemes (DOTAS)
423(20)
Chapter 10 Stamp Duty -- General Rules
443(29)
Introduction
443(2)
Scope -- documents
445(9)
Scope -- assets
454(2)
Scope -- geographical
456(1)
Calculating the charge
457(7)
Administration
464(8)
Chapter 11 Stamp Duty Reliefs
472(29)
Introduction
472(2)
Group, reconstruction and acquisition reliefs
474(27)
Chapter 12 Stamp Duty Reserve Tax (SDRT)
501(17)
Introduction
501(1)
Basic rules
502(8)
SDRT and financial markets
510(8)
Chapter 13 Planning, Pitfalls and Legacy Liabilities
518(17)
Introduction
518(1)
Stamp duty land tax
518(3)
Stamp duty and SDRT
521(9)
Legacy liabilities
530(5)
Appendix A Addresses, Contact Details, etc
535(6)
Appendix B Sample Forms, etc
541(36)
Part 1 SDLT return forms
542(13)
Part 2 DOTAS forms
555(16)
Part 3 Precedent letters for stamp duty claims under FA 1986, ss 75 and 77
571(6)
Appendix C Stamp Taxes -- HMRC Revised Procedures as a Result of Covid-19 (Coronavirus)
577(10)
Index 587
Ken Wright was previously an Executive Director- Business Advisory with Ernst and Young LLP, specialising in in Stamp Duty Land Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction. He is now Group Manager at John Menzies plc.