Tolley’s Stamp Taxes 2024-25 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 Buildings Transaction Tax (LBTT) and the Welsh Land Transaction Tax (LTT).

SOURCE CURRENCY
2024-25 Edition

UPDATE INFORMATION
Detailed discussion of the recent case-law approach to mixed-use residential and non-residential property including the Upper Tribunal victory for the taxpayers in Suterwalla. Full update and case law developments on important SDLT compliance issues. Coverage of the uprated ATED charges and important case law decisions on ATED filing penalties. Important case law developments on section 75A and DOTAS penalties. Coverage of the latest case-law developments with uninhabitable dwellings. Updates to Scottish LBTT and Welsh LTT. Abolition of MDR from 1 June 2024. Widening in scope of first-time buyer’s relief for leases