Publisher's Synopsis
This text provides the practitioner with a comprehensive guide to the way stamp duty relates to everyday conveyancing transactions. Practical in approach, it explains the administrative procedures involved, offers solutions to common problems and sets out the way in which duty can be reduced. This edition has been revised to reflect: changes to penalties; new rates; VAT and stamp duty interaction; duty payable on leases; surrenders and stamp duty; exchanges and stamp duty; rent reviews and stamp duty. Throughout the text tabular material and diagrams support and illustrate the narrative.