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Item Title:

The Stamp Duty Land Tax: The New Law- Reginald S. Nock


Books, Comics, Magazines



Item Condition: New
Current Time:22 Jun 17 17:20:28
Time & Date displayed is forUnited States - EDT
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Quantity: (1 Available)
Price : £68.40 ($87.39)

Postage: £8.95 ($11.43)
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Item Specifics - Books ISBN : 9780853088912
Author : Reginald S. Nock
68.40 15067780 The Stamp Duty Land Tax: The New Law http://medium.snazal.com/?9780853088912 http://large.snazal.com/?9780853088912 Reginald S. Nock 9780853088912 9780853088912 Media Books 27.50 The Stamp Duty Land T
Lot # 15067780
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Bookshop2000 (113|0)
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Item Location: Leicester
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Title: The Stamp Duty Land Tax: The New Law

Author(s): Reginald S. Nock
ISBN: 9780853088912
Sku Code: 9780853088912
Media > Books
The Stamp Duty Land Tax: The New Law
With effect from 1st December 2003, Stamp Duty will be replaced by Stamp Duty Land Tax. Many transactions, not previously subject to stamp duty, will now be chargeable under a complex new regime, which will be supported by a whole range of penalties including criminal sanctions involving imprisonment and/or heavy fines for errors in completing the required returns and breaches of the requirements for record keeping. All property and tax professionals will need to know the answers to the following questions: - What should be done about transactions already or about to be entered into; should they be completed or rest on contract after implementation? - How does a taxpayer claim a relief or exemption? - When can the Revenue "enquire" into a transaction, and under what circumstances can they re-open a transaction after 21 years? - What are the many penalties and sanctions for not filing a correct return on time or not producing the correct self-assessment? - Are there any differences between residential and commercial conveyancing in relation to stamp duty? - What has happened to subsale relief and resting on contract?- What is the new regime for tax on rents, and why does it increase the tax on seven year leases by a factor of 5? Reg Nock, the author of Stamp Duty Land Tax, is a leading authority on stamp duty in the UK. This indispensable guide will provide practitioners with a practical analysis of the forthcoming changes to stamp duty.

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