Description
Bloomsbury Publishing (UK) Stamp Taxes 2021/22 by Ken Wright
A guide to all current UK stamp and land taxes: Stamp Duty Land Tax (England and Northern Ireland) Stamp Duty (UK) and Stamp Duty Reserve Tax (UK) together with commentary on Land and Buildings Transaction Tax (Scotland) and Land Transaction Tax (Wales). It explains the reasons behind many of the current rules by exploring the history and development of stamp taxes whilst setting out the scope of each tax and explaining how they interact.