Skip to content
Register Sign in Wishlist
Look Inside Stamp Duty Land Tax

Stamp Duty Land Tax

2nd Edition

Part of Law Practitioner Series

  • Date Published: April 2006
  • availability: In stock
  • format: Hardback
  • isbn: 9780521606325


Add to wishlist

Looking for an examination copy?

This title is not currently available for examination. However, if you are interested in the title for your course we can consider offering an examination copy. To register your interest please contact providing details of the course you are teaching.

Product filter button
About the Authors
  • Stamp Duty Land Tax ('SDLT') raises some £6 billion per annum - more revenue than inheritance tax and capital gains tax put together. Providing a much-needed, incisive and comprehensive commentary on every aspect of SDLT, this book will appeal to property lawyers, tax specialists, and anyone involved in land transactions. It gives a detailed discussion of the legislation and puts forward suggested interpretations and planning opportunities. The second edition is fully updated and deals with the many changes that have been made since the introduction of SDLT. New chapters provide in-depth coverage of the treatment both of leases and partnerships. Areas of difficulty which arise in practice are dealt with throughout. In addition, the chapter on planning has been revised to take account of new legislation and case law, including the impact of the SDLT disclosure rules.

    • Concise book comparing the old and new stamp duty provisions introduced with effect from 1 December 2003. Accessible to all professionals in the property industry.
    • This new edition is fully updated to take account of changes up to 2005 Finance Acts, and includes detailed coverage of the SDLT treatment of leases and partnerships. Covers land transactions only, and is not therefore cluttered with material on other stamping transactions.
    • Includes interpretation and planning recommendations.
    Read more

    Reviews & endorsements

    Review of the first edition: '[T]his book should be a vade mecum for all practitioners.' David Goldberg QC

    Review of the first edition: 'A thought-provoking new classic. …' The Tax Journal

    Review of the first edition: 'A superbly readable book on a complex topic. I have found it an essential practice aide which I keep constantly to hand. The book is arranged in logical sections making it easy for the practitioner to find what he or she wants quickly and efficiently. The language is clear and unambiguous and I have no hesitation in recommending this book as an essential purchase for any practitioner who requires guidance on stamp duty land tax.' Paul Hawksworth, Partners Tindsills Solicitors, Stoke on Trent

    'The first edition was a beacon in the night following the introduction of the SDLT regime.' Hugh Blaza, Senior Partner, BrookStreet des Roches

    'SDLT is a significant cost in many property transactions and this book would be a very useful part of the practitioner's library.' The Tax Journal

    See more reviews

    Customer reviews

    Not yet reviewed

    Be the first to review

    Review was not posted due to profanity


    , create a review

    (If you're not , sign out)

    Please enter the right captcha value
    Please enter a star rating.
    Your review must be a minimum of 12 words.

    How do you rate this item?


    Product details

    • Edition: 2nd Edition
    • Date Published: April 2006
    • format: Hardback
    • isbn: 9780521606325
    • length: 398 pages
    • dimensions: 235 x 159 x 30 mm
    • weight: 0.75kg
    • contains: 6 tables
    • availability: In stock
  • Table of Contents

    Preface to first edition
    Preface to second edition
    The application of SDLT to Scotland and Northern Ireland
    List of tables
    Table of cases
    Table of statutes
    Table of statutory instruments
    Table of rates of tax
    List of abbreviations
    1. Introduction and overview
    2. The charge to SDLT
    3. Application of SDLT to transactions other than sales
    4. Calculating the liability to SDLT
    5. Exemptions and reliefs
    6. SDLT and leases
    7. Partnerships
    8. Structuring transactions and planning
    9. Administration, compliance and appeals
    10. Commencement, transition and future developments
    Appendix 1. Practitioner checklist
    Appendix 2. Table of exemptions and reliefs

  • Resources for

    Stamp Duty Land Tax

    Michael Thomas

    Find resources associated with this title

    Type Name Unlocked * Format Size

    Showing of

    Back to top

    *This title has one or more locked files and access is given only to instructors adopting the textbook for their class. We need to enforce this strictly so that solutions are not made available to students. To gain access to locked resources you either need first to sign in or register for an account.

    These resources are provided free of charge by Cambridge University Press with permission of the author of the corresponding work, but are subject to copyright. You are permitted to view, print and download these resources for your own personal use only, provided any copyright lines on the resources are not removed or altered in any way. Any other use, including but not limited to distribution of the resources in modified form, or via electronic or other media, is strictly prohibited unless you have permission from the author of the corresponding work and provided you give appropriate acknowledgement of the source.

    If you are having problems accessing these resources please email

  • Author

    Michael Thomas, Gray's Inn Tax Chambers, London
    Barrister, Gray's Inn Tax Chambers.

    With contributions by

    David Goy, Gray's Inn Tax Chambers, London
    Barrister, Gray's Inn Tax Chambers.

Sign In

Please sign in to access your account


Not already registered? Create an account now. ×

Sorry, this resource is locked

Please register or sign in to request access. If you are having problems accessing these resources please email

Register Sign in
Please note that this file is password protected. You will be asked to input your password on the next screen.

» Proceed

You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner Please see the permission section of the catalogue page for details of the print & copy limits on our eBooks.

Continue ×

Continue ×

Continue ×

Find content that relates to you

Join us online

This site uses cookies to improve your experience. Read more Close

Are you sure you want to delete your account?

This cannot be undone.


Thank you for your feedback which will help us improve our service.

If you requested a response, we will make sure to get back to you shortly.

Please fill in the required fields in your feedback submission.