Sergeant and Sims on Stamp Taxes is the leading reference source for all Stamp Taxes and is the usual authority cited in court
Sergeant and Sims on Stamp Taxes is the most comprehensive, up-to-date and authoritative guide to Stamp Taxes. The source provides practitioners with guidance on the methods to employ in order to ensure that they take advantage of every tax-saving opportunity and do not incur penalties for late stamping. It comprises current legislation and detailed commentary providing expert guidance, particularly on the more complex areas. It also includes coverage of LBTT (Land and Buildings Transaction Tax) and LTT (Land Transaction Tax).
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