You may have to Search all our reviewed books and magazines, click the sign up button below to create a free account.
In 2003, stamp duty land tax (SDLT), an entirely new tax applying to acquisitions of UK land, was introduced. Property lawyers and their tax colleagues had to learn a new set of rules and procedures as they familiarized themselves with the new regime. Several practical and legal difficulties emerged, and the system continues to change to accommodate these and other problems as they arise. This book takes a practical approach, looking at SDLT as it applies to particular transactions and dealing with issues which the property lawyer is likely to face when advising a client, whether acting in a straightforward purchase of freehold land or negotiating the structure of a complex commercial sale or acquisition. This second edition includes guidance on the many changes that have recently been made to the SDLT process, in particular to completing and filing the SDLT return itself, as well as dealing with the additions to SDLT law, such as HM Revenue & Customs' new powers to combat avoidance.
This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: Introduction to VAT concepts: VAT terminology, Legislation, Definitions.Land TransactionsResidential property: New build, Extension and refurbishment, Renovations and alterations, Conversions, Facilities for the disabled, Transactions between landlord and tenant, DIY house builders, Caravans and houseboats, Listed/protected buildings.Residential and charitable use buildings, Housing Associations, Cultural bodiesCommercial property: Construction industry, the election to waive exemption, Supplies not affected, Making an election, Revoking an election, Input tax claims, Avoidance rules, Premiums, surrenders and inducements, Specialist services, Transfer of a business as a going concernAnti-avoidance legislationGuarantees, Partial exemption, Input tax recovery, the capital items scheme.
The result of hundreds of interviews and years of research, this is an oral history of gay men and women in the military, ranging over the past five decades, describing in detail the military's long-standing persecution of lesbians and gay men. With stories from the famous (including Leonard Matlovich, Miriam Ben-Shalom, and Perry Watkins), from ordinary joes and janes living extraordinary lives, and from anonymous sources still serving.--From publisher description.
None
None
In The Writings of Warner Mifflin: Forgotten Quaker Abolitionist of the Revolutionary Era Gary B. Nash and Michael R. McDowell present the correspondence, petitions and memorials to state and federal legislative bodies, semi-autobiographical essays, and other materials of the key figure in the U.S. abolitionist movement between the end of the American Revolution and the Jefferson presidency. Virtually unknown to Americans—schoolbooks ignore him, academic historians barely nod at him; the public knows him not at all--Mifflin has been brought to life in Gary B. Nash’s recent biography, Warner Mifflin: Unflinching Quaker Abolitionist (2017). This volume provides an array of insights into th...