LEADER 05457oam 2200697I 450 001 9910811173503321 005 20170821193551.0 010 $a1-135-33397-1 010 $a1-315-04079-4 010 $a1-135-33390-4 024 7 $a10.4324/9781315040790 035 $a(CKB)2670000000544853 035 $a(EBL)1639112 035 $a(SSID)ssj0001212977 035 $a(PQKBManifestationID)11694555 035 $a(PQKBTitleCode)TC0001212977 035 $a(PQKBWorkID)11210455 035 $a(PQKB)11750426 035 $a(OCoLC)878137731 035 $a(MiAaPQ)EBC1639112 035 $a(OCoLC)897453716 035 $a(EXLCZ)992670000000544853 100 $a20180706d2009 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aStamp duty land tax handbook /$fChris Hart, Tony Johnson 205 $a2nd ed. 210 1$aLondon :$cRoutledge,$d2009. 215 $a1 online resource (415 p.) 300 $aIncludes index. 311 $a1-138-16342-2 311 $a0-7282-0525-4 327 $aCover; Title Page; Copyright Page; Table of Contents; Preface; Table of Cases; Table of Statutes; Definitions; 1. Liability to Stamp Duty Land Tax; A. Introduction; B. Events leading to a charge; i. Land transactions; ii. Chargeable interest; iii. Transaction by contract and conveyance; iv. Subsales; C. Liability for Tax; i. Joint purchasers; ii. Partnerships; iii. Trustees of settlement; iv. Unit trust schemes; v. Persons acting as representatives for others; vi. Companies; D. Exempt transactions; i. General; ii. No consideration 327 $aiii. Residential property exchanges with house building companiesiv. Residential property exchanges with property traders; v. Purchase of employee's dwelling; vi. Compulsory purchase facilitating development; vii. Compliance with a planning obligation; viii. Group relief and reconstruction or acquisition relief; ix. Demutualisation of insurance company or building society; x. Transfer of assets to trustees of unit trust scheme; xi. Incorporation of limited liability partnership (LLP); xii. Transfers involving public bodies; xiii. Parliamentary constituencies reorganisation 327 $axiv. Right to buy, shared ownership leases, shared amenity trusts, and rent to mortgagexv. Acquisition by registered social landlord; xvi. Property finance transactions; xvii. Certain leases RSLs; xviii. Transactions in connection with divorce; xix. Variation of wills; xx. Zero-carbon properties; E. Exempt bodies; i. Charities; ii. Health service bodies; iii. Bodies established for national purposes; iv. Crown; 2. Residential Property and Non-Residential Property; A. Residential buildings; i. General; ii. Meaning of residential building; B. Residential land 327 $ai. Land forming part of the garden or grounds of a buildingii. Interaction with capital gains tax; iii. Conflicts of interest for vendors and purchasers; iv. Land being developed for residential use; C. Non-residential property; D. Effect of Finance Act 2005 changes; 3. Designated Disadvantaged Areas; A. Origin of designated disadvantaged areas; B. Property partly in a DDA; C. Ascertaining whether a property is within a DDA; D. Current advantages of being located in a DDA; 4. Tax Payable on Purchase; A. General; B. Chargeable consideration; i. Single payment; ii. Payment other than cash 327 $aiii. Phased paymentsiv. Contingent payments; v. Debt as consideration; vi. Exchanges; vii. Linked transactions; viii. Payments for chattels; ix. Annuities; C. Amount of tax payable - residential; i. Not within a designated disadvantaged area; ii. Within a DDA; D. Amount of tax payable - non residential; i. Not within a DDA; ii. Within a DDA; 5. Tax Payable or Repayable after Purchase; A. Resolution of contingent event; i. Further payment not deferred by s 90; ii. Further payment deferred by s 90; 6. Tax Payable on Start of Lease; A. General; B. Calculation of net present value 327 $ai. Discount rate 330 $aWritten from a practical standpoint, this new edition of the Stamp Duty Land Tax Handbook details how the updated legislation works in common practice. The book's examples and case studies will be highly useful to surveyors, valuers and anyone needs to be kept up to date with the application of tax duty on Land. Unlike most other books in this area, the Handbook is based on practical experience of the work of surveyors applying the latest legislation in making valuations. The authors explain the potential pitfalls and use examples 606 $aLand titles$xRegistration and transfer$xTaxation$zGreat Britain 606 $aReal estate sales tax$xLaw and legislation$zGreat Britain 606 $aStamp duties$zGreat Britain 606 $aLand titles$xRegistration and transfer$xTaxation 606 $aReal estate sales tax$xLaw and legislation 615 0$aLand titles$xRegistration and transfer$xTaxation 615 0$aReal estate sales tax$xLaw and legislation 615 0$aStamp duties 615 0$aLand titles$xRegistration and transfer$xTaxation. 615 0$aReal estate sales tax$xLaw and legislation. 676 $a346.0438 700 $aHart$b Chris.$01663349 701 $aJohnson$b Tony$0727025 801 0$bFlBoTFG 801 1$bFlBoTFG 906 $aBOOK 912 $a9910811173503321 996 $aStamp duty land tax handbook$94020604 997 $aUNINA