Tolley's Stamp Taxes 2019-20

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Tolley’s Stamp Taxes 2019-20 is an invaluable, easy-to-use guide which explains the incidence of Stamp Duty Land Tax (SDLT), the annual tax on enveloped dwellings (ATED), stamp duties and stamp duty reserve tax in a coherent and easy to understand way. This book sets out the relevant charges to tax plus the relevant exemptions and reliefs in relation to all the commonly met transactions and instruments. There are separate self-contained chapters on the ATED, the Scottish Land and Building Transaction Tax (LBTT) and the Welsh Land Transaction Tax (LTT).

New for 2019-20:
> Full coverage of the reduction in the time allowed for payment of SDLT, reporting of additional tax and deferral applications
> Expanded discussion of the meaning of “residential property” and also HMRC’s change of approach to mixed use residential and non-residential property
> Recent cases on important SDLT compliance issues including repayment claims and discovery assessments
> Case law developments with the DOTAS rule
> Full discussion of the Supreme Court’s judgment on section 75A in Project Blue and the FTT’s decision in Hannover Leasing [2019]
> Case law developments with the ATED
> Coverage of the developments with Follower and Accelerated Payment Notices
> Updates to Scottish LBTT and Welsh LTT

Special features include:
> Coherent, topic by topic, guide to SDLT with practical guidance
> Appendices containing precedents and official forms
> References to recent cases, company law and taxation legislation
> Extensive cross-references show under which head of charge each instrument falls
> Stamp Office contact and payment details are provided for easy reference

What the press said about Tolley's Stamp Taxes...
“If you need to advise on documents, as a solicitor or financial advisor, you need this useful book” Taxfile

For 2019–20 Edition


Patrick Cannon , LLB BCL CTA (Fellow) Barrister Editorial team member