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Why should you buy Tolley’s Stamp Taxes 2019-20

Alphabetical, accessible, invaluable guide to stamp duties. This easy-to-use guide sets out the relevant charge to stamp duty or exemption in relation to all commonly met instruments and transactions. SDLT expert Patrick Cannon fully explains the administrative and compliance processes concerning stamp duty and SDRT. The book includes a whole chapter on precedents, elections and official claim forms. Alphabetically arranged instruments, extensive cross-references and a full list of stamp office contact details make for quick reference.

The new edition of Stamp Taxes will take into account all of the key changes as well as cases, including the reduction in time to file the SDLT return and pay the tax from 30 to 14 days from 1 April 2019, Bewley v HMRC - the meaning of "dwelling" for the 3% higher rates, Supreme Court decision in the Project Blue case, FA 2019 updates to the 3% higher rates including the new definition of "major interest", first time buyer’s relief changes and also introduction in Scots LBTT, and new amounts for the ATED from 1 April 2019.