Q&As

Is SDLT payable on the appointment out of a discretionary trust of a dwelling house to one of the discretionary beneficiaries? If SDLT is payable, what are the rates?

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Published on LexisPSL on 12/01/2016

The following Private Client Q&A provides comprehensive and up to date legal information covering:

  • Is SDLT payable on the appointment out of a discretionary trust of a dwelling house to one of the discretionary beneficiaries? If SDLT is payable, what are the rates?

Is SDLT payable on the appointment out of a discretionary trust of a dwelling house to one of the discretionary beneficiaries? If SDLT is payable, what are the rates?

Practice Note: Land transactions, chargeable interests and chargeable transactions explains that transactions which are exempt from charge to SDLT are set out in FA 2003, Sch 3 and include land transactions where there is no chargeable consideration. Therefore, if there is no chargeable consideration for the

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