Stamp Duty Land Tax A Practical Guide for Lawyers

This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land, or negotiating the structure of a complex commercial sale or acquisition. The second edition of the book includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue & Customs' new powers to combat avoidance. This version also includes email updates.

Ann L. Humphrey is a solicitor with an independent tax practice specialising in indirect tax.

Philip Freedman is a property partner at Mishcon de Reya, and a member of the Law Society’s Land Law Committee.