Tolley's Stamp Taxes 2011-12 eBook

Tolley's Stamp Taxes 2011-12 is an invaluable, easy-to-use guide which explains all the administrative and compliance processes concerning stamp duty and SDRT as they continue to apply following the introduction of the Stamp Duty Land Tax.

Tolley's Stamp Taxes 2011-2012 also sets out the relevant charge to stamp duty or relevant exemption in relation to all the commonly met instruments and transactions.

What’s New to Tolley’s Stamp Taxes 2011-12:

• Full analysis of the decision in DV3 RS LP, the first Stamp Duty Land Tax avoidance case to come before the tax tribunal
• Finance Act 2011: Stamp Duty Land Tax anti-avoidance provisions on Sharia reliefs and Exchanges, bulk purchases of residential property
• Redesigned Stamp Duty Land Tax 1 tax return
• Changes to the Stamp Duty Land Tax penalties regime effective from 1 April 2011
• Change of interpretation by HMRC to partnerships and group relief.

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