Tolley's Stamp Duties and Stamp Duty Reserve Tax (5 ed)

This guide explains all the administrative processes concerning stamp duties, including penalties and offences.

It also sets out relevant charge to stamp duty or relevant exemption in relation to all the various types of instrument, with a separate chapter on stamp duty reserve tax.Upda ted, this fifth edition takes into account important changes to the law, including: the relevant provisions of the Finance Act 1996, including the abolition of stamp duty on the transfer of securities under CREST and the Stock Exchange's new share transfer system; ammendments to the 1996 Finance Act in connection with stamp duty reserve tax; and changes to stamp duties for lease rent.