Stamp Taxes 2023/24
Stamp Taxes 2023/24 is an authoritative guide to all current UK stamp and land taxes including devolved Scottish and Welsh taxes.
It explores history and development of stamp taxes, whilst setting out the scope of each tax and explaining how they interact.
Including numerous examples, with references to legislation, including Finance (No.2) Act 2023, recent and historical case law, and HMRC guidance throughout, this is a practical handbook for those working in tax advisory firms and tax departments of corporate groups and other major investors in UK property and companies. It is also a useful study aid for students and trainees studying for membership of professional bodies.