Table of Contents

Division AA-Commentary: Land: SDLT: General Principles and Rates; Land Transactions; Higher Rate for High-value Residential Property Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Corporations; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance; Appeals Against HMRC Decisions. LBTT: General Principles and Rates; Land Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Companies; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance.

Division AB Commentary: ATED; Background and General Principles; Chargeable Dwelling Interest; Entering and Leaving the Charge; Reliefs and Exemptions; Administration, Compliance and Enforcement; Appeals Against HMRC Decisions.

Division A Commentary: Securities; Introduction – Description and Ambit of the Taxes; Charges, Rates and Payments; Stamp Duty – Principles; Stamp Duty – Transaction Types; Stamp Duty and Sales; Stamp Duty and Consideration; Contracts for Sale; Transfers on Sale; Instruments Liable to Fixed Stamp Duty; Agreements to Transfer UK Stocks and Securities; SDRT and UK Collective Investment Schemes; Higher Rate Charges for UK Stocks and Securities; Group Relief for Corporations; Reorganisation Relief for Corporations; Exemptions for Capital Markets; Miscellaneous Exemptions; Administration; Enforcement; Assessment and Appeal.

Division B – Finance and Revenue Acts; Division C – Miscellaneous Legislation; Division D – Statutory Instruments; Division E – Practice and Interpretation; Division F – Stamp Office Forms; Division G –Addresses and Contact Numbers; Division H – Recent Developments; Tables – Statutes, SI’s and Cases; Index