Sergeant & Sims on Stamp Taxes

This looseleaf and electronic service has been developed from the well-respected book of the same name. Sergeant and Sims on Stamp Taxes is referred to in preference to any other work in correspondence with the Stamp Office and is the usual authority to be cited in courts. Features and Benefits * Sergeant and Sims on Stamp Taxes continues to represent the most comprehensive, up-to-date and authoritative guide to stamp duties and stamp duty reserve tax available * The user-friendly looseleaf and electronic format is updated twice a year, and includes a Budget Bulletin, keeping practitioners completely up-to-date with changes in legislation and other practical materials * Access to material via the CD format facilitates quick searching, thereby reducing research time; the electronic format also includes the Stamp Duty Land Tax Manual and Stamp Taxes on Shares Manual * The text has been rewritten and modernised by one of the most eminent practitioners in the field * The work provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping * The work comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas * Includes a comprehensive review of stamp duty and stamp duty reserve tax in the UK to assist practitioners' understanding of the scheme and operation of the legislation * Includes coverage of the annual tax on enveloped dwellings * Includes coverage of the stamp duty land tax regime established under the Finance Act 2003 * Includes coverage of LBTT (land and buildings transaction tax) * Also includes the text of relevant statements of practice, interpretations, press releases, examples of Stamp Office forms and useful contact details