Stamp Duty Land Tax

The third edition of John Feaster’s work is a good introduction to the intricacies of the mechanics of stamp duty land tax (SDLT) for non-specialists. 

The volume is as up to date as it can be. The addition of a summary of recent cases is very helpful. But some are currently under appeal and their inclusion in the anti-avoidance rule chapter might lead an uninitiated reader to conclude they all focused on the subject whereas only one case – Project Blue – did so. 

That being said I found the book well laid-out providing a clear explanation of the basics of SDLT. It is well supplied with cross-references and legal and HMRC manual citations as well. 

The need for the cross-references is amply demonstrated by the extensive section on rates of charge and the meaning of residential property non-residential property and need to...