This new edition of Tolley’s Stamp Taxes 2019-2020 takes into account all of the key changes over the past 12 months as well as cases, including the reduction in time to file the SDLT return and pay the tax from 30 to 14 days from 1 April 2019, Bewley v HMRC – the meaning of “dwelling” for the 3% higher rates, Supreme Court decision in the Project Blue case, the FTT’s decision in Hannover Leasing on section 75A, FA 2019 updates to the 3% higher rates including the new definition of “major interest”, first time buyer’s relief changes and also introduction in Scots LBTT, and new amounts for the ATED from 1 April 2019.
The text is alphabetical, accessible and is an invaluable guide to stamp duties. This easy-to-use guide written by Patrick Cannon, leading SDLT barrister sets out the relevant charge to stamp duty or exemption in relation to all commonly met instruments and transactions.
It’s a “must have” read for anyone involved with land and property.
You can purchase the latest edition via this link.