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Stamp Duty Land Tax
Michael Thomas
出版
Cambridge University Press
, 2003-11-13
主題
Business & Economics / General
Business & Economics / Taxation / General
Law / Commercial / General
Law / Constitutional
Law / Land Use
Law / Real Estate
Law / Taxation
ISBN
0521545153
9780521545150
URL
http://books.google.com.hk/books?id=pWwL25rBthMC&hl=&source=gbs_api
EBook
SAMPLE
註釋
Stamp Duty on land and buildings now raises more revenue in the UK than inheritance tax and capital gains tax put together. The law on stamp duty, based on the Stamp Act of 1891, has being thoroughly overhauled with a new law, Stamp Duty Land Tax (SDLT). The new law fundamentally changes the nature of the tax. Stamp Duty Land Tax provides a detailed overview of SDLT and makes a comparison with the old stamp duty provisions, highlighting all the major substantive changes introduced on land transactions coming into force on 1 December 2003. It gives a detailed discussion of the legislation and puts forward suggested interpretation and planning opportunities. The author, Michael Thomas, is a barrister at Gray's Inn Tax Chambers. KPMG Stamp Taxes Group has contributed planning aspects to the text, and David Goy QC is Consultant Editor. This combination of expertise has resulted in an unrivalled publication, appealing to property lawyers, solicitors, conveyancers, surveyors and tax accountants.