Stamp Duty Land Tax
clearly explains the rules relating to the rates, the various reliefs, and the special rules for residential property. It is an increasingly complex and steep tax on which tax and property practitioners, lawyers and accountants frequently need guidance. There have been major changes to SDLT since the first edition of this book, in particular a major recasting of the rates and the introduction of the 3% surcharge.
Also covered in this new edition:
- Full treatment of the new rates for residential and non-residential property
- The 3% surcharge and its arbitrary results
- Key differentiating factors between Scottish LBTT and SDLT
- Property Authorised Investment Funds and COACS
- The anti-avoidance rules and Project Blue