000 04925nam a2200541 i 4500
001 9781526514851
003 CaBNVSL
005 20240402121304.0
006 m o d
007 cr cn|||||||||
008 201009s2020 enk ob 101 0 eng d
015 _zGBC047068 (print)
016 _z019757741 (print)
020 _a9781526514851
_q(ebook)
020 _z9781526514844
_q(PDF)
020 _z9781526514820
_q(print)
020 _z1526514826
_q(print)
024 7 _a10.5040/9781526514851
_2doi
035 _a(CaBNVSL)mat26514851
040 _aYDX
_beng
_erda
_cCaBNVSL
_dCaBNVSL
043 _ae-uk---
050 4 _aKD5612
_b.W758 2020eb
082 0 4 _a343.41057
_223
100 1 _aWright, Ken,
_eauthor.
245 1 0 _aStamp taxes 2020/21 /
_cKen Wright.
250 _aFirst edition.
264 1 _aLondon [England] :
_bbBloomsbury Professional,
_c2020.
264 2 _a[London, England] :
_bBloomsbury Publishing,
_c2020
300 _a1 online resource (544 pages).
336 _atext
_2rdacontent
337 _acomputer
_2rdamedia
338 _aonline resource
_2rdacarrier
490 1 _aCore tax annuals
505 0 _aChapter 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 _aAbstract freely available; full-text restricted to individual document purchasers.
520 _a"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."--
_cProvided by publisher.
530 _aAlso published in print.
532 0 _aCompliant 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 _aMode of access: World Wide Web.
650 0 _aStamp duties
_zGreat Britain.
650 7 _aTaxation
_2bicssc
655 0 _aElectronic books.
776 0 8 _iPrint version:
_w(OCoLC)1126669725
_z1
830 0 _aCore tax annuals
856 4 0 _3Abstract with links to full text
_uhttps://doi.org/10.5040/9781526514851?locatt=label:secondary_bloomsburyCollections
975 _aBloomsbury Professional UK Tax 2020
999 _c10964
_d10964