Stamp taxes 2020/21 / (Record no. 10964)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04925nam a2200541 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526514851 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402121304.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201009s2020 enk ob 101 0 eng d |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| Canceled/invalid national bibliography number | GBC047068 (print) |
| 016 ## - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Canceled/invalid control number | 019757741 (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526514851 |
| Qualifying information | (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514844 |
| Qualifying information | (PDF) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526514820 |
| Qualifying information | (print) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1526514826 |
| Qualifying information | (print) |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526514851 |
| Source of number or code | doi |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaBNVSL)mat26514851 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | YDX |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5612 |
| Item number | .W758 2020eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.41057 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Wright, Ken, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Stamp taxes 2020/21 / |
| Statement of responsibility, etc. | Ken Wright. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | bBloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (544 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Core tax annuals |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 Introduction to Stamp Taxes -- Chapter 2 Scotland - Land and Buildings Transaction Tax -- Chapter 3 Wales - Land Transaction Tax -- Chapter 4 SDLT - General Rules -- Chapter 5 SDLT Reliefs -- Chapter 7 SDLT and Partnerships -- Chapter 8 SDLT Administration and Compliance -- Chapter 9 SDLT Anti-Avoidance Rules -- Chapter 10 Stamp Duty - General Rules -- Chapter 11 Stamp Duty Reliefs -- Chapter 12 Stamp Duty Reserve Tax (SDRT) -- Chapter 13 Planning, Pitfalls and Legacy Liabilities -- Appendix A Addresses, Contact Details, etc -- Appendix B Sample Forms, etc -- Appendix C Stamp Taxes - HMRC Revised Procedures as a Result of Covid-19 (Coronavirus) |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Stamp Taxes 2020/21 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales). It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact. This new edition includes the following: - Analysis of the provisions of Finance Act 2020 (Finance Bill 2019-2021) as follows: (a) Market value rule for both stamp duty and SDRT purposes on the transfer of unlisted shares and securities to a connected company for consideration all or part of which comprises an issue of shares (b) Exclusion of 'partition demergers' from the meaning of 'disqualifying arrangements' for the purposes of FA 1986, s 77A provided certain conditions are satisfied - Consideration of the Government's proposal to charge a 2% surcharge on top of existing SDLT rates for purchases of residential property by non-UK residents from 1 April 2021 - Commentary on updated HMRC guidance as to the meaning of (a) 'residential property' and (b) 'garden or grounds' of a dwelling, for SDLT purposes. The commentary includes consideration of the latest case law on these matters - Analysis of the updated HMRC guidance on the application of the SDLT anti-avoidance provision in FA 2003, ss 75A ? 75C and the recent case law relating to that anti-avoidance provision - Details of HMRC's revised procedures for SDLT, stamp duty and SDRT as a result of the Covid-19 pandemic - A summary of the temporary changes made to the SDLT, LTT and LBTT rates and bands for residential property by the UK, Welsh and Scottish governments Including numerous examples, with references to legislation, case law and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies."-- |
| Assigning source | Provided by publisher. |
| 530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE | |
| Additional physical form available note | Also published in print. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Stamp duties |
| Geographic subdivision | Great Britain. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| Source of heading or term | bicssc |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Record control number | (OCoLC)1126669725 |
| International Standard Book Number | 1 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Core tax annuals |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526514851?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526514851?locatt=label:secondary_bloomsburyCollections</a> |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2020 |
No items available.
