- Finance Bill 2019—SDLT filing and payment time limit
- Original news
- Are there any changes to the provisions dealing with the time limits for filing returns and paying SDLT since the draft legislation published on 6 July 2018?
- What do the draft Stamp Duty Land Tax Administration (Amendment) Regulations 2018 provide for, and what is the background to these regulations?
- How will the procedure and time limits for applying to defer payment of SDLT differ from the current procedure and time limits?
- Do the new forms SDLT3 and 4 simplify and improve the SDLT return, making the new time limit easier to comply with?
- What concerns with the new time limits remain?
Tax analysis: Sean Randall, associate partner and head of KPMG UK’s stamp taxes group, looks at the latest changes concerning the stamp duty land tax (SDLT) filing and payment time limit and points out that the requirement to give information on under-leases is controversial.
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