Home / Property

Legal News

CIOT response: SDLT relief for special tax sites

Copyright © 2025 LexisNexis
Published on: 30 November 2023
Published by LNB News

LNB News 30/11/2023

Document Information

Issue Date: 30 November 2023

Published Date: 30 November 2023

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Article summary

The CIOT and Stamp Taxes Practitioners Group (STPG) have questioned HMRC’s interpretation that SDLT relief is not available for certain transactions by developers in special tax sites

Powered by Lexis+®
Jurisdiction(s):
England, Northern Ireland, Scotland and Wales

Related documents:

1 Checklists
4 News
View More
1 Practice notes
6 Q&As
View More
Powered by Lexis+®

Related documents:

1 Checklists
4 News
View More
1 Practice notes
6 Q&As
View More

Popular documents

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application

Can shares in a limited company that have not been paid-up at all be cancelled?

Can shares in a limited company that have not been paid-up at all be cancelled?A limited company having a share capital may not alter that share capital, except in the ways listed in section 617 of the Companies Act 2006 (CA 2006). Shares in a company cannot simply be cancelled without following an

Glossary—Latin legal terms

Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin