Home > Land & Property > Stamp Duty Land Tax
Email Page to a Colleague
(* Denotes required field)
* Colleague’s email address
* Your email address
* Subject
The selected product information will be included in the email.
The email addresses you provide will not be used for any other purpose. You can view a detailed privacy statement here.
Your email has been sent.

Stamp Duty Land Tax

Stamp Duty Land Tax
4th Edition
Series:  S&M's Practitioner Tax Library
Practice Area:  Land & Property, Taxation Law
ISBN:  9780414107090
Published by:  Sweet & Maxwell
Publication Date:  13 Dec 2022
Subscription Information:  Non-Subscribable Product
Format:  Hardback
Enter a promotion code if you have one. Note: discount applied at Checkout Review Section
Promotion code:


Untitled Document

Stamp Duty Land Tax is a complex tax, full of traps for the unwary, and there is an increasing amount of case law on it. This book explains the rules clearly and authoritatively to help practitioners comply with the technicalities of the legislation through practical examples that clarify how the law works and what needs to be done in a wide range of situations. Stamp Duty Land Tax provides valued guidance and will allow property owners, tax and property practitioners, lawyers and accountants to know their liabilities and advise on SDLT with confidence.

This new edition of Stamp Duty Land Tax has been thoroughly revised and expanded to cover:

  • The new (September 2022) rates on residential property
  • The 2% surcharge on non-residents
  • Freeport tax sites
  • A full account of new case law, especially on mixed property and multiple dwellings.

Thomson Reuters ProView Also available as an eBook on Thomson Reuters ProView

Thomson Reuters ProView™ is custom built for legal professionals like you.

Using ProView means you can connect to and interact with the content you rely on in new ways, wherever and whenever you like. Find out more about ProView.

Purchase this title as an eBook to start reading today:

If you’re interested in firmwide or multiple user access to this title on Proview then please contact us directly to discuss what options are available.


  • 1. Outline and Background
  • 2. Structure of SDLT
  • 3. The Rates
  • 4. First-time Buyers Relief
  • 5. The 3 Per Cent Surcharge
  • 6. The 15 Per Cent Flat Rate: Dwellings Bought by Companies
  • 7. The 2% surcharge on dwellings bought by non-residents
  • 8. Chargeable Consideration: Cash
  • 9. Chargeable Consideration: Debt
  • 10. Chargeable Consideration: In Kind
  • 11. Companies. Market Value
  • 12. Sub-Sales Etc.
  • 13. Leases: The Charge on Rents
  • 14. Leases: Other Matters
  • 15. Group and Reconstruction Reliefs
  • 16. Partnerships
  • 17. Trusts and Other Matters
  • 18. Freeport Sites
  • 19. Charities and The Public Sector
  • 20. Special Reliefs for Residential Property
  • 21. Alternative Property Finance
  • A. Preliminary Matters
  • B. How the Reliefs Work
  • 22. Anti-Avoidance
  • 23. Returns
  • 24. Enquiries, Discovery, Penalties, Etc.
  • 25. Appeals and Reviews
  • 26. Wales: Land Transaction Tax
  • 27. Scotland: Land and Buildings Transaction Tax

    Thomson Reuters Westlaw UKCLEAR. CLEVER. CONCISE

    This title is also available on Westlaw UK, so that you can access it anywhere, anytime.

    Having online access to the books you trust through Westlaw UK can add a whole new dimension to how you work with the commentary and guidance found across the breadth of our titles.

    Westlaw UK's smart navigation, links to primary law in combination with the expertise within our portfolio of books providing you with a seamless, coherent, and integrated research experience every time you need to refer to the text.

    Having access to your book through Westlaw means:

    Enhanced contents pages

    • Find what you’re looking for with ease, with content displayed clearly in easy-to-read tables
    • Print, download or email entire chapters or sections using tick boxes by content sets
    • Choose the way you view content sets with collapsible and expandable sections

    Firm-wide availability

    • Everyone has access, at all times

    Links to primary law

    • Jump directly to the authority you need with links to cases, legislation and journals

    You can print/download/email

    • Print, download and email your documents quickly, for use offline or to share with colleague

    Access chapter PDFs

    • Download chapters as they appear in print, ready for presentation in court

    Supplement PDFs

    • Download whole supplements to a main edition in PDF, ready for court

    PDF supplement navigation

    • Browse PDFs with ease using navigational aids and links within the document

    A-Z indexing

    • Browse directly to the letter you wish to search, without having to navigate long documents


    • View tables of cases and legislation referred to it the text sorted alphabetically, and link directly to them

    Pop-up footnotes

    • View footnotes alongside the text and avoid the need to refer to the end of documents

    Call 0345 600 9355 or contact us to find out more.

    back to top