Sergeant and Sims on Stamp Taxes

Division AA-Commentary: Land: SDLT: General Principles and Rates; Land Transactions; Higher Rate for High-value Residential Property Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Corporations; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance; Appeals Against HMRC Decisions. LBTT: General Principles and Rates; Land Transactions; Partnerships; Chargeable Consideration; Leases; General Exceptions and Exemptions; Relief for Companies; Relief for Public and National Purposes; Relief for Social Purposes; Administration and Compliance. Division AB Commentary: ATED; Background and General Principles; Chargeable Dwelling Interest; Entering and Leaving the Charge; Reliefs and Exemptions; Administration, Compliance and Enforcement; Appeals Against HMRC Decisions. Division A Commentary: Securities; Introduction - Description and Ambit of the Taxes; Charges, Rates and Payments; Stamp Duty - Principles; Stamp Duty - Transaction Types; Stamp Duty and Sales; Stamp Duty and Consideration; Contracts for Sale; Transfers on Sale; Instruments Liable to Fixed Stamp Duty; Agreements to Transfer UK Stocks and Securities; SDRT and UK Collective Investment Schemes; Higher Rate Charges for UK Stocks and Securities; Group Relief for Corporations; Reorganisation Relief for Corporations; Exemptions for Capital Markets; Miscellaneous Exemptions; Administration; Enforcement; Assessment and Appeal. Division B - Finance and Revenue Acts; Division C - Miscellaneous Legislation; Division D - Statutory Instruments; Division E - Practice and Interpretation; Division F - Stamp Office Forms; Division G -Addresses and Contact Numbers; Division H - Recent Developments; Tables - Statutes, SI's and Cases; Index