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Stamp Taxes 2021/22 is a comprehensive and practical guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland), Stamp Duty (UK) and Stamp Duty Reserve Tax (UK), together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales).
It explains the reasons behind many of the current rules by exploring the 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, 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.
Author Biography
Ken Wright was previously an Executive Director- Business Advisory with Ernst and Young LLP, specialising in in Stamp Duty Land Stamp duty, Stamp Duty Reserve Tax and Land and Buildings Transaction. He is now Group Manager at John Menzies plc.
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