Tolley's Stamp Taxes 2014-15
Tolley's Stamp Taxes 2014-15
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Author(s): Cannon, Patrick
ISBN No.: 9780754549369
Pages: 744
Year: 201410
Format: Trade Paper
Price: $ 228.34
Status: Out Of Print

PART ONE: STAMP DUTY LAND TAX; 1. Introduction; 2. Scope of the Charge; 3. Chargeable Consideration; 4. Amount of Tax Chargeable; 5. Leases and Agreements for Lease; 6. Reliefs and Exemptions; 7. Returns, Liability and Compliance; 8 Special Situations; 9.


Transitional Provisions; 10. Disclosure of SDLT Avoidance Schemes; 11. SDLT Avoidance: s 75A, Ramsay and the GAAR; 12. The ATED on "Non-Natural Persons" and ATED CGT; 13. Follower and Accelerated Payment Notices: The Basics; PART TWO: STAMP DUTIES AND STAMP DUTY RESERVE TAX; 14. Introduction; 15. Adjudication; 16. Administration; 17.


Ad Valorem Duties; 18. Agreement for Lease; 19. Agreement for Sale; 20. Annuities; 21. Anti-avoidance; 22. Appeals; 23. Appointments; 24. Assents; 25.


Associated Companies; 26. Bearer Instruments; 27. Bills of Exchange; 28. Bills of Sale; 29. Bonds; 30. Building Societies; 31. Capital Duty; 32. Certificate of Value; 33.


Chargeability; 34. Charities; 35.Clearance Services; 36. Company Reorganisations; 37. Compulsory Purchase; 38. Consideration; 39. Contingency Principle; 40. Contract Notes; 41.


Conveyance or Transfer; 42. Court Orders; 43. Covenants; 44. Declaration of Trust; 45. Deeds; 46. Denoting Stamp; 47. Depositary Receipts; 48. Duplicate or Counterpart; 49.


Evidence; 50. Exchange or Partition; 51. Execution; 52. Exempt Instruments; 53. Extra-Statutory Concessions; 54. Failure to Stamp; 55. Family Arrangements and Divorce; 56. Fixed Duties; 57.


Flotations, etc.; 58. Foreclosure; 59. Furnished Lettings; 60. Gifts; 61. Goodwill; 62. Instruments; 63. Insurance Policies; 64.


Ireland; 65. Leading and Principal Object; 66. Leases; 67. Letters of Allotment and Acceptance; 68. Loan Capital and Debentures; 69. Manner of Stamping; 70. Mortgages; 71. Negotiating with the Stamp Office; 72.


Options and Warrants; 73. Oral Transactions; 74. Overseas Matters; 75. Partnerships; 76. Payment of Duty or Tax; 77. Penalties; 78. Powers of Attorney; 79. Produced Stamp; 80.


Purchase of Own Shares; 81. Receipts; 82. Release and Renunciation; 83. Scotland; 84. Scrip Dividends; 85. Shares and Securities; 86. Stamp Duty Reserve Tax; 87. Surrenders; 88.


Trusts and Trustees; 89. Underwriting; 90. Unit Trusts and Open Ended Investment Companies ('OEICS'); 91. VAT and Stamp Duty.


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