Stamp Duty Land Tax: The New LawThe Finance Act 2003 has produced the biggest reform ever of stamp duty in the UK with fundamental extensions to the area of charge, the nature of the tax and a directly enforceable regime for compliance, supported by a whole range of penalties, plus criminal sanctions involving imprisonment and or heavy fines for errors in completing the required returns and breaches of the requirements for record keeping. Stamp Duty Land Tax, written by the foremost authority on stamp duty in the UK, provides practitioners with a practical analysis of the forthcoming changes to the stamp duty regime. |
