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Review of Stamp Taxes Books

 
Carolyn Owen provides a compare and contrast review of the recent crop of stamp taxes publications
 
The annual round of stamp taxes publications for 2003–04 has been boosted by the advent of stamp duty land tax (SDLT). Well-respected authors have contributed by adding major sections to existing publications or have compiled entirely new titles. The overhaul of stamp duty culminating in the provisions of Parts 4 and 5 of the Finance Act 2003 has proved fertile ground.
 
Books on tax tend to be written primarily for accountancy tax or legal professionals and students. All those reviewed here are highly competent thorough thoughtful and well prepared for their target readers. The styles are mostly declaratory rather than discursive and formats range from conventional library loose-leaf to...

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