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Stamp duty land tax handbook / / Chris Hart, Tony Johnson
| Stamp duty land tax handbook / / Chris Hart, Tony Johnson |
| Autore | Hart Chris. |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | London : , : Routledge, , 2009 |
| Descrizione fisica | 1 online resource (415 p.) |
| Disciplina | 346.0438 |
| Altri autori (Persone) | JohnsonTony |
| Soggetto topico |
Land titles - Registration and transfer - Taxation - Great Britain
Real estate sales tax - Law and legislation - Great Britain Stamp duties - Great Britain Land titles - Registration and transfer - Taxation Real estate sales tax - Law and legislation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-315-04079-4
1-135-33390-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
iii. 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 xiv. 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 i. 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 iii. 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 i. Discount rate |
| Record Nr. | UNINA-9910463932403321 |
Hart Chris.
|
||
| London : , : Routledge, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Stamp duty land tax handbook / / Chris Hart, Tony Johnson
| Stamp duty land tax handbook / / Chris Hart, Tony Johnson |
| Autore | Hart Chris. |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | London : , : Routledge, , 2009 |
| Descrizione fisica | 1 online resource (415 p.) |
| Disciplina | 346.0438 |
| Altri autori (Persone) | JohnsonTony |
| Soggetto topico |
Land titles - Registration and transfer - Taxation - Great Britain
Real estate sales tax - Law and legislation - Great Britain Stamp duties - Great Britain Land titles - Registration and transfer - Taxation Real estate sales tax - Law and legislation |
| ISBN |
1-135-33397-1
1-315-04079-4 1-135-33390-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
iii. 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 xiv. 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 i. 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 iii. 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 i. Discount rate |
| Record Nr. | UNINA-9910787872903321 |
|
Hart Chris.
|
||
| London : , : Routledge, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Stamp duty land tax handbook / / Chris Hart, Tony Johnson
| Stamp duty land tax handbook / / Chris Hart, Tony Johnson |
| Autore | Hart Chris. |
| Edizione | [2nd ed.] |
| Pubbl/distr/stampa | London : , : Routledge, , 2009 |
| Descrizione fisica | 1 online resource (415 p.) |
| Disciplina | 346.0438 |
| Altri autori (Persone) | JohnsonTony |
| Soggetto topico |
Land titles - Registration and transfer - Taxation - Great Britain
Real estate sales tax - Law and legislation - Great Britain Stamp duties - Great Britain Land titles - Registration and transfer - Taxation Real estate sales tax - Law and legislation |
| ISBN |
1-135-33397-1
1-315-04079-4 1-135-33390-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; 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
iii. 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 xiv. 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 i. 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 iii. 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 i. Discount rate |
| Record Nr. | UNINA-9910811173503321 |
|
Hart Chris.
|
||
| London : , : Routledge, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
