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This looseleaf and electronic service has been developed from the well-respected book of the same name. "Sergeant and Sims on Stamp Taxes" is referred to in preference to any other work in correspondence with the Stamp Office and is the usual authority to be cited in courts. "Sergeant and Sims on Stamp Taxes" continues to represent the most comprehensive, up-to-date and authoritative guide to stamp duties and stamp duty reserve tax available. The user-friendly looseleaf and electronic format is updated twice a year, and includes a Budget Bulletin, keeping practitioners completely up-to-date with changes in legislation and other practical materials. Access to material via the CD format facilitates quick searching, thereby reducing research time; the electronic format also includes the Stamp Taxes, and Stamp Duty Land Tax Manuals. The text has been rewritten and modernised by one of the most eminent practitioners in the field - the consultant editor has advised and appeared for taxpayers and revenue authorities in a number of countries and has an outstanding international reputation. The work provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping. The work comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas. It includes a comprehensive review of stamp duty and stamp duty reserve tax in the UK to assist practitioners' understanding of the scheme and operation of the legislation. It also includes coverage of the stamp duty land tax regime established under the Finance Act 2003. The looseleaf contains superior cross-referencing, is fully indexed and contains tables of statutes, regulations and cases. It also includes the text of relevant statements of practice, interpretations, press releases, extracts from Hansard, examples of Stamp Office forms and useful contact details.

Parametry knihy

Zařazení knihy Knihy v angličtině Law Laws of Specific jurisdictions Taxation & duties law

• Plný název: Sergeant and Sims on Stamp Taxes
• Autor: E.G. Sergeant, B.J. Sims
• Jazyk: Angličtina
• Vazba: Kroužková
• Počet stran: 2000
• EAN: 9780406917591
• ISBN: 0406917590
• ID: 04605755
• Nakladatelství: LexisNexis UK
• Hmotnost: 2634 g
• Rozměry: 255 × 365 × 212 mm
• Datum vydání: 20. October 2000

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