Tolley's Stamp Taxes 2025-26

Why should you buy Tolley's Stamp Taxes 2025-26

SDLT expert Patrick Cannon fully explains the administrative and compliance processes concerning stamp duty and SDRT. The new edition is vital to ensuring you have the latest description and analysis of these taxes to hand and can give up to date advice to your clients in these complex areas.

What’s new for 2025-26?

Updates to the commentary for 2025 include the following key cases and developments:
• Detailed discussion of the case-law approach to mixed-use residential and non-residential property including the most recent tax tribunal decision in Tretyakov v HMRC
• Full update and case law developments on important SDLT compliance issues
• Important case law developments on section 75A and DOTAS penalties
• Coverage of the latest case-law developments with uninhabitable dwellings including Mudan v HMRC
• Updates to Scottish LBTT and Welsh LTT including the most recent tax tribunal decisions
• Recent MDR decisions from the tax tribunal notwithstanding the abolition of MDR for new claims from 1 June 2024
• Full tables of all the new rates of SDLT from 1 April 2025 including the 5% and 17% higher rates