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Book Review

Lakshmi Narain, Director, Baker Tilly, reviews Stamp Duty Land Tax, Second Edition, by Michael Thomas, Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2

 
Lakshmi Narain Director Baker Tilly reviews Stamp Duty Land Tax Second Edition by Michael Thomas Barrister of Gray's Inn; Published by Cambridge University Press; 398pp; price £85; ISBN: 0-521-60632-2
 
Stamp duty land tax (SDLT) replaced stamp duty on land transactions in respect of transactions from 1 December 2003. Finance Act 2003 provides the structure but much is capable of being amended by regulation. These regulations are extremely wide-ranging in scope. Each year since Finance Act 2003 was enacted changes have been made to the legislation or the regulations. The legislation was even changed by regulations before it...

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