Stamp Taxes 2021/22

Stamp Taxes 2021/22 is a comprehensive guide to UK stamp and land taxes, explaining the reasons behind the rules, their scope, and how they interact. It includes examples, references to legislation, case law, and HMRC guidance, making it a practical handbook for tax advisory firms and tax departments. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Format: Paperback / softback
Length: 656 pages
Publication date: 29 September 2021
Publisher: Bloomsbury Publishing PLC

Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes, including Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK), and Stamp Duty Reserve Tax (UK). It also includes commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales). The guide explains the reasons behind many of the current rules by exploring the history and development of stamp taxes, setting out the scope of each tax, and explaining how they interact. It includes numerous examples, with references to legislation, case law, and HMRC guidance throughout, making it a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.

Weight: 988g
Dimension: 158 x 233 x 40 (mm)
ISBN-13: 9781526518552