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The Stamp Duty Land Tax Handbook

Autor Chris Hart, Tony Johnson
en Limba Engleză Paperback – 7 ian 2009
Written from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land.

Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations.

The authors explain the potential pitfalls and use examples of calculations of the amounts on which tax is payable. Complex areas like administration and enforcement are clarified and explained. The Handbook will help surveyors and property professionals provide crucial support to their invididual and corporate clients.
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Specificații

ISBN-13: 9780728205253
ISBN-10: 0728205254
Pagini: 272
Ilustrații: black & white illustrations
Dimensiuni: 140 x 216 x 15 mm
Greutate: 0.32 kg
Ediția:Revizuită
Editura: ESTATES GAZETTE

Public țintă

Surveyors, members of the Institute of Revenues Rating and Valuation, estate agents, accountants, students, local authority valuers, property owners and companies.

Cuprins

Liability to Stamp Duty Land Tax; Residential Property and Non-residential Property; Designated Disadvantaged Areas; Tax Payable on Purchase; Tax Payable or Repayable after Purchase; Tax Payable on Start of Lease; Tax Payable or Repayable during a Tenancy; Interaction with VAT; Partnerships; Market Value; Requirement for Land Transaction Return; Deferment of Payment of Tax; Administration of Stamp Duty Land Tax; Inland Revenue Powers and Compliance; Appeals, Relief for Overpayment, Claims not Included in LTRs; Connected Persons and Companies; Right to Buy Transactions, Shared Ownership Leases, Alternative Property Finance; Finance Act 2005