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Sergeant and Sims on Stamp Taxes, Looseleaf & CD-ROM

This looseleaf and electronic service has been developed from the well-respected book of the same name. 

Publisher: LNUK
Loose-Leaf
£1,334.00
Quantity
Free delivery for UK
In Stock
Published:
ISBN/ISSN: 9780406917591
Publisher: LNUK

Product description

Why should you buy Sergeant and Sims on Stamp Taxes


This looseleaf service has been developed from the well-respected book of the same name. Sergeant and Sims on Stamp Taxes is referred to in preference to any other work in correspondence with the Stamp Office and is the usual authority to be cited in courts.

Features and Benefits

* Sergeant and Sims on Stamp Taxes continues to represent the most comprehensive, up-to-date and authoritative guide to stamp duties and stamp duty reserve tax available

* The user-friendly looseleaf format is updated twice a year, and includes a Budget Bulletin, keeping practitioners completely up-to-date with changes in legislation and other practical materials

* The text has been rewritten and modernised by one of the most eminent practitioners in the field

* The work provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping

* The work comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas

* Includes a comprehensive review of stamp duty and stamp duty reserve tax in the UK to assist practitioners' understanding of the scheme and operation of the legislation

* Includes coverage of the annual tax on enveloped dwellings

* Includes coverage of the stamp duty land tax regime established under the Finance Act 2003

* Includes coverage of LBTT (land and buildings transaction tax)

* Also includes the text of relevant statements of practice, interpretations, press releases, examples of Stamp Office forms and useful contact details

Featured authors

Table of contents

Contents

Division AA-Commentary: Land: SDLT: General Principles and Rates
Land Transactions
Higher Rate for High-value Residential Property Transactions
Partnerships
Chargeable Consideration
Leases
General Exceptions and Exemptions
Relief for Corporations
Relief for Public and National Purposes
Relief for Social Purposes
Administration and Compliance
Appeals Against HMRC Decisions. LBTT: General Principles and Rates
Land Transactions
Partnerships
Chargeable Consideration
Leases
General Exceptions and Exemptions
Relief for Companies
Relief for Public and National Purposes
Relief for Social Purposes
Administration and Compliance

Division AB Commentary:
ATED
Background and General Principles
Chargeable Dwelling Interest
Entering and Leaving the Charge
Reliefs and Exemptions
Administration, Compliance and Enforcement
Appeals Against HMRC Decisions.

Division A Commentary:
Securities; Introduction – Description and Ambit of the Taxes
Charges, Rates and Payments
Stamp Duty – Principles
Stamp Duty – Transaction Types
Stamp Duty and Sales
Stamp Duty and Consideration
Contracts for Sale
Transfers on Sale
Instruments Liable to Fixed Stamp Duty
Agreements to Transfer UK Stocks and Securities
SDRT and UK Collective Investment Schemes
Higher Rate Charges for UK Stocks and Securities
Group Relief for Corporations
Reorganisation Relief for Corporations
Exemptions for Capital Markets
Miscellaneous Exemptions
Administration
Enforcement
Assessment and Appeal.

Division B – Finance and Revenue Acts
Division C – Miscellaneous Legislation
Division D – Statutory Instruments
Division E – Practice and Interpretation
Division F – Stamp Office Forms
Division G –Addresses and Contact Numbers
Division H – Recent