A Practical Guide for Lawyers
The authors set SDLT in a context property practitioners are likely to encounter it, and also encourage tax lawyers to see this new tax from the perspective of their colleagues in the property department, who are more likely to be completing the SDLT forms and fielding practical, rather than theoretical questions from clients. All of the key types of land transaction are covered including Stamp Duty Land Tax implications. For each transaction there are scenarios putting the legal commentary in a practical context. There is detail on the legislation covering SDLT, which has been revised in a number of areas since it was first introduced in the Finance Act 2003 and analysis of the significant differences between the new tax on land transactions (SDLT) and the old tax on documents (Stamp Duty). Finally, the book guides the user through the SDLT process from ordering the right forms to submitting the LTR.