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Tolley's Stamp Taxes 2017-18

Tolley's Stamp Taxes 2017-18 sets out the relevant charge to stamp duty or exemption in relation to all commonly met instruments and transactions.
In Stock
ISBN/ISSN: 9780754553854

Product description

Why should you buy Tolley's Stamp Taxes 2017-18


Alphabetical, accessible, invaluable guide to stamp duties. This easy-to-use guide sets out the relevant charge to stamp duty or exemption in relation to all commonly met instruments and transactions. SDLT expert Patrick Cannon fully explains the administrative and compliance processes concerning stamp duty and SDRT.

The book includes a whole chapter on precedents, elections and official claim forms. Alphabetically arranged instruments, extensive cross-references and a full list of stamp office contact details make for quick reference.

Updates to this edition include:

  • The gap in the 3% additional rate - why the additional tax may not be payable on purchases of second dwellings
  • How to deal with the Follower Notices and Accelerated Payment Notices that HMRC are now issuing following the Crest Nicholson decision
  • Full coverage of the Project Blue decision of the Supreme Court when available

Featured authors

Table of contents


1 Introduction
2 Scope of the Charge
3 Chargeable Consideration
4 Amount of Tax Chargeable
5 Leases and Agreements for Lease
6 Reliefs and Exemptions
7 Returns, Liability and Compliance
8 Special Situations
9 Transitional Provisions
10 Disclosure of SDLT Avoidance Schemes
11 SDLT Avoidance: s 75A, Ramsay and the GAAR
12 The ATED on “Non-Natural Persons” and ATED CGT
13 Challenging Follower and Accelerated Payment Notices
14 Scottish Land and Buildings Transaction Tax
15 Introduction
16 Adjudication
17 Administration
18 Ad Valorem Duties
19 Agreement for Lease
20 Agreement for Sale
21 Annuities
22 Anti-avoidance
23 Appeals
24 Appointments
25 Assents
26 Associated Companies
27 Bearer Instruments
28 Bills of Exchange
29 Bills of Sale
30 Bonds
31 Building Societies
32 Capital Duty
33 Certificate of Value
34 Chargeability
35 Charities
36 Clearance Services
37 Company Reorganisations
38 Compulsory Purchase
39 Consideration
40 Contingency Principle
41 Contract Notes
42 Conveyance or Transfer
43 Court Orders
44 Covenants
45 Declaration of Trust
46 Deeds
47 Denoting Stamp
48 Depositary Receipts
49 Duplicate or Counterpart
50 Evidence
51 Exchange or Partition
52 Execution
53 Exempt Instruments
54 Extra-Statutory Concessions
55 Failure to Stamp
56 Family Arrangements and Divorce
57 Fixed Duties
58 Flotations, etc.
59 Foreclosure
60 Furnished Lettings
61 Gifts
62 Goodwill
63 Instruments
64 Insurance Policies
65 Ireland
66 Leading and Principal Object
67 Leases
68 Letters of Allotment and Acceptance
69 Loan Capital and Debentures
70 Manner of Stamping
71 Mortgages
72 Negotiating with the Stamp Office
73 Options and Warrants
74 Oral Transactions
75 Overseas Matters
76 Partnerships
77 Payment of Duty or Tax
78 Penalties
79 Powers of Attorney
80 Produced Stamp
81 Purchase of Own Shares
82 Receipts
83 Release and Renunciation
84 Scotland
85 Scrip Dividends
86 Shares and Securities
87 Stamp Duty Reserve Tax
88 Surrenders
89 Trusts and Trustees
90 Underwriting
91 Unit Trusts and Open Ended Investment Companies (‘OEICS’)
92 VAT and Stamp Duty