Stamp taxes

Featured guidance
Stamp taxes guidance:

FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and following a government...

Practice Note

FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and following a government...

Practice Note

This Practice Note deals with the administration and enforcement provisions applicable to the principal charge and the higher rate charge to stamp duty reserve tax...

Practice Note

This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT). The procedural aspects of the DOTAS...

Practice Note

If an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK stamp duty is exempt from such duty. This...

Practice Note

Executive summary An agreement to transfer chargeable securities for consideration (or, in certain circumstances where either of the SDRT market value rules applies,...

Practice Note

The 0.5% principal charge to SDRT is a tax that arises on an agreement (whether oral or written) to transfer chargeable securities for consideration (or, in certain...

Practice Note

FORTHCOMING CHANGE on aligning the stamp duty and SDRT consideration rules: A consultation ran from 7 November 2018 to 30 January 2019 on: (i) aligning the stamp duty and...

Practice Note

Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is central to the...

Practice Note

FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and following a government...

Practice Note

CORONAVIRUS (COVID-19): Revenue Scotland is not currently processing paper returns due to COVID-19. Agents are encouraged to make returns through SETS (the Scottish...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP CORONAVIRUS (COVID-19): the Coronavirus (Scotland) (No 2) Act...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP FORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...

Practice Note

Produced in partnership with David Small of Arnot Manderson Advocates and Ronnie Brown of Burness Paull LLP Land and buildings transaction tax (LBTT) replaced stamp duty...

Practice Note

This Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax (SDLT) payable on a chargeable transaction. For...

Practice Note

This Practice Note summarises the stamp duty land tax (SDLT) compliance regime and gives an overview of the sanctions that may be imposed by HMRC in various circumstances...

Practice Note

Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are available to reduce or...

Practice Note

Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). For further guidance on how SDLT operates and its basic...

Practice Note

This Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable transaction. For details about the definition of a land...

Practice Note

FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and following a government...

Practice Note

Why are the SDLT anti-avoidance provisions important? The stamp duty land tax (SDLT) anti-avoidance provisions set out in section 75A of the Finance Act 2003 (FA 2003)...

Practice Note

Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). For further guidance on how SDLT operates, see Practice...

Practice Note

An instrument transferring stock or marketable securities, such as a stock transfer form, is chargeable to UK stamp duty unless an exemption or relief applies. For...

Practice Note

Coronavirus (COVID-19) impact on stamp duty process: During the coronavirus outbreak, the Stamp Office is temporarily only accepting electronic versions of instruments of...

Practice Note

Subject to exemptions and reliefs: • SDRT applies to agreements (whether oral or written) to transfer chargeable securities for consideration in money or money's worth...

Practice Note

This Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. Three other...

Practice Note

Subject to exemptions and reliefs, UK stamp duty applies to: • instruments of transfer relating to stock or marketable securities (such as stock transfer forms)—for more...

Practice Note
Trending Topics
Scottish Law In-House COVID-19