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Stamp Duty Land Tax

Stamp Duty Land Tax
3rd Edition
Series:  S&M's Practitioner Tax Library
Practice Area:  Taxation Law
ISBN:  9780414080393
Published by:  Sweet & Maxwell
Publication Date:  24 Nov 2020
Subscription Information:  Non-Subscribable Product
Format:  Hardback
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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 in order 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 much 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:
  • First-time Buyers Relief
  • The complexities of the 3% surcharge and the changes to it
  • What counts as mixed use property
  • The anti-avoidance rules and new case law
  • The differences between SDLT, Welsh LTT and Scottish LBTT

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  • 1. The position prior to 6 April 2006 
  • 2. FA 2004: introduction and overview 
  • 3. A-Day transitional provisions 
  • 4. Registration and deregistration 
  • 5. The scheme administrator 
  • 6. Contributions
  • 7. The annual allowance 
  • 8. Scheme investments 
  • 9. The taxable property provisions
  • 10. The lifetime allowance
  • 11. Pension transfers 
  • 12. Scheme administration payments 
  • 13. Authorised pensions 
  • 14. Authorised lump sums
  • 15. Authorised death benefits
  • 16. Unauthorised payments 
  • 17. Compliance 
  • 18. Divorce
  • 19. International aspects
  • 20. Inheritance tax 
  • 21. Miscellaneous topics 
  • 22. Introduction and overview
Part A: Provisions with general application 
  • 23. Contributions 
  • 24. Scheme investments 
  • 25. Benefits 
  • 26. Disguised remuneration 
  • 27. Inheritance tax
Part B: Categories of pension scheme
  • 28. Relevant non-UK schemes 
  • 29. Overseas pension schemes
  • 30. Recognised overseas pension schemes
  • 31. Qualifying recognised overseas pension schemes
  • 32. Qualifying non-UK pension schemes 
  • 33. Employer-financed retirement benefits schemes
  • 34. Excepted group life schemes
  • 35. Section 615 schemes
  • 36. Funded unapproved retirement benefit schemes
  • 37. Corresponding schemes 


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