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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
 
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 came into effect and those changes were then changed again in Finance Act 2004.
 
The use of regulations to make or change the basic legislative...

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