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itsallaboutthework
This book was interesting. At first hated the footnotes felt that they distracted from the story, later came to love them. Additionally it seemed a story less about FLW and more about Miriam Noel. Didn't love and didn't hate!
2022-10-21 05:44
squirrel_girl
BOOK REVIEW TOLLEY’S STAMP TAXES 2010-2011 By Patrick Cannon Tolley LexisNexis ISBN: 978-0-7545-3907-0 www.lexisnexis.co.uk FOR PRACTITIONERS AND FINANCIAL ADVISERS: A PRACTICAL GUIDE TO STAMP DUTIES AND DUTY RESERVE TAX An Appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers Anyone who has bought a house or land in the UK will claim to have acquired at least a passing acquaintance with Stamp Duty. However, if you’re a practitioner advising clients, you need a deep and detailed understanding of stamp taxes in all their ramifications, permutations and complexity – which is exactly what a thorough study of this helpful and authoritative Tolley guide can do for you. The author is Patrick Cannon, originally a solicitor who now practices at the Bar is a specialist in this field, and he concedes that ‘in addition to complex legislation, practitioners have also had to contend with a compliance system of enormous complexity and detail coupled with shortcomings in its administration.’ How right he is! Having this guide to hand, however, means you can, undaunted more or less, access all the pertinent and up-to-date information you need to plough your way through the intricate furrows of this admittedly complicated subject. Part I of the book provides a topic by topic guide to Stamp Duty Land Tax (SDLT), with the chapters arranged in order of subject matter as appropriate for a tax that is applied over a range of transactions. There are no less than 88 chapters in Part II, which covers stamp duties and stamp duty reserve tax, which are laid out in alphabetical order (from Adjudication to VAT and Stamp Duty) for easier reference. Part III features 9 appendices containing precedents and official claim forms – very practical and handy, that! And even handier is the list of Stamp Office contact details. As you’d expect, the extensively cross-referenced text provides refers frequently to recent cases, company law and taxation legislation. There’s a useful list of abbreviations and references followed by lengthy tables of cases, statutes and statutory instruments if you need to do further research, which no doubt you will. This most recent edition is up to date as at 1 August 2010 and therefore includes the relevant provisions of the Finance Act 2010 and Finance (No 2) 2010, plus a wealth of additional new material. Note here that Tolley’s is now introducing online access to best practice, including guidance notes, worked examples and template documents. Be you practitioner, or financial adviser, this definitive guide will help you lend added weight and authority to the advice on Stamp Taxes you give your clients or associates.
2022-10-21 05:25
