Stamp Duty Land Tax: Law and Practice

by

Patrick Cannon
Barrister, 15 Old Square

C O N T E N T S

Foreword




PART ONE: LIABILITY, COMPLIANCE AND APPEALS



1. Liability and Payment
2. Interest and Penalties
3. Tax Returns
4. Self-certification
5. Registration of Transactions
6. Enquiries and Discovery Assessments
7. Appeals





PART TWO: SPECIFIC MATTERS



8. Leases
9. Partnerships
10. Building Agreements
11. Unit Trusts
12. Groups of Companies
13. Company Reorganisations
14. Sub-Sales and Transfers of Rights
15. Exchanges
16. Options and Pre-emption Rights
17. Interaction with VAT
18. Valuation Issues
19. Registered Social Landlords
20. Market Value Rule
21. Disadvantaged Areas
22. Residential Matters
23. Nominees and Bare Trustees
24. Trusts
25. Estates of Deceased Persons
26. Gifts
27. Marriage Separation and Divorce
28. Charities
29. Miscellaneous Exemptions and Reliefs





PART THREE: BASIC CONCEPTS



30. Acquisition of a Chargeable Interest
31. Computation and Rates
32. Chargeable Consideration
33. Transfers Subject to a Debt
34. Contingent and Uncertain Consideration
35. Linked Transactions
36. "Effective Date"
37. The Main Exemptions
38. Transition from Stamp Duty
39. Continued Application of Stamp Duty
40. Scottish Aspects
41. Regulation Making Powers
42. The Ramsay Principle in SDLT





PART FOUR: PROPERTY LAW ASPECTS



43. SDLT Issues for the Conveyancer
44. Leases, Licences and Tenancies at Will

Table of Cases
Table of Statutes
Table of Statutory Instruments
Appendices