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Stamp Duty Land Tax: a practical guide for lawyers
The real strength of this work is that it approaches SDLT legislation from the viewpoint of an adviser who will be required to complete the SDLT1 (and other forms associated with the tax). Doubtless for that reason the work starts by going through a wide range of typical and not so typical transactions to identify the SDLT impact and which bring out important points of principle in the SDLT legislation — for example the difference between major and minor interests in land and the effect of assumption of debt.
It is the first work that I have seen which really recognises the impact of the detailed compliance rules on planning exemplified by more than 50 pages dealing with completion of...

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