Tolley's Stamp Taxes 2023-24

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Tolley’s Stamp Taxes 2023-24 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).

2023-24 Edition

Discussion of the recent case-law approach to mixed-use residential and non-residential property. Full update and case law developments on important SDLT compliance issues. Coverage of the new tables of rates under the Stamp Duty (Temporary Relief) Act 2023. 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 goodwill. Updates to Scottish LBTT and Welsh LT. How to approach a “just and reasonable” apportionment of the purchase price between chattels and land


Patrick Cannon  Author