CCH British Tax Guide: Hutton & Mckie on Stamp Duty Land Tax 2007/2008

When the first edition of Hutton & McKie: Stamp Duty Land Tax was published in 2003 few could have foreseen the complex way in which the new regime would develop.

  • CCH British Tax Guide: Hutton & Mckie on Stamp Duty Land Tax 2007/2008

Price: Price on application.

The practical and technical difficulties in applying the legislation and the differences of opinion between the accounting and legal professions on the one hand, and the authorities on the other, has produced an area of taxation that is riddled with pitfalls for those who are not up to date with the latest guidance and interpretation.

British Tax Guide: Hutton & McKie on Stamp Duty Land Tax is designed to guide the reader through these pitfalls. The book also enables the practitioner to identify areas of opportunity for the client, providing practical guidance on best practice in compliance and tax planning.

British Tax Guide: Hutton & McKie on Stamp Duty Land Tax 2007-08 is fully updated to take account of the Finance Act 2007.

Contents include:

  • An overview
  • Land transactions and chargeable interests
    • Chargeable transactions
  • Payment of tax – calculation and liability
  • Chargeable consideration
  • Leases
  • General reliefs
  • The corporate reliefs
  • Compliance: the land transaction return and the disclosure regime
  • Administration
  • Partnerships
  • Trusts
  • Some special types of taxpayer
  • Regulatory powers
  • Transitional provisions

Authors:

  • Matthew Hutton MA (Oxon) CTA (Fellow) AIIT TEP
  • Sharon McKie LLB (Hons) CTA IAC

Publication date:

  • February 2008

ISBN:

  • 978-1-84140-887-3