Stamp Taxes 2017/18

Ken Wright

Anno: 2017
Rilegatura: Paperback / softback
Pagine: 464 p.
Testo in English
Dimensioni: 234 x 156 mm
  • EAN: 9781526501097
pagabile con 18App pagabile con Carta del Docente

Articolo acquistabile con 18App e Carta del Docente

€ 149,50

Venduto e spedito da IBS

150 punti Premium

Disponibile in 4/5 settimane

Quantità:
Descrizione
Stamp Taxes provides a detailed overview and history of all types of stamp taxes. Covering stamp duty land tax, stamp duty and stamp duty reverse tax, it looks at scope and calculation, exemptions and reliefs, procedure and administration, and appeals and disputes. It also looks at planning considerations and likely pitfalls in common transactions. Practical and user-friendly, it will be an invaluable asset for tax practitioners, lawyers, accountants and in-house tax departments alike. Content includes: Stamp Duty Land Tax - introduction - Scope and calculation - cases not involving grant or variation of lease - Scope and calculation - grant or variation of a lease - Reliefs and exemptions - Statutory exemptions - Reliefs - Partnerships - special regime - Procedure, payment and compliance - Anti-avoidance provisions - Interpretation and application of the rules - Appeals and disputes Stamp Duty - introduction - Scope - documents; voluntary nature - Calculation - Exemptions and reliefs - Procedure and administration Stamp Duty Reserve Tax - introduction - Overlap with stamp duty and interaction - Scope - Calculation - Exemptions and reliefs - Special regime for unit trusts - Procedure and administration Common transactions - planning and pitfalls