Stamp taxes

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Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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19th May
Q&As
At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

Most recent Stamp taxes content

Practice notes
2% SDLT surcharge for non-residentsFrom 1 April 2021, non-UK residents that buy residential property in England and Northern Ireland pay a 2%...
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16th Aug
Precedents
2% SDLT surcharge for non-residents—training materialsThese Training Materials cover the 2% stamp duty land tax (SDLT) surcharge that applies from 1...
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16th Aug
Q&As
A life interest trust is purchasing a dwelling that is already owned and occupied by the trust’s beneficiary. The beneficiary also owns an investment...
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16th Aug
Q&As
Is stamp duty reserve tax (SDRT) payable on the transfer of a beneficial interest in shares where the legal interest is not being transferred?The...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 16th Aug
Practice notes
SDLT—transfers by Will or on intestacyStamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable...
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16th Aug
Practice notes
SDLT—marriages, civil partnerships and divorceStamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable...
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16th Aug
Practice notes
Introductory guide to stamp taxesFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021,...
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15th Aug
Q&As
Is the transfer of shares from a trust to a beneficiary exempt from stamp duty?This Q&A assumes that no consideration is being provided by the...
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15th Aug
Q&As
When an estate property is sold by the deceased’s executors, who should be named as the vendor on the form SDLT1—the deceased or the executors?Section...
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15th Aug
Q&As
Where executors are purchasing property on behalf of the estate of the deceased, is the transaction subject to stamp duty land tax?We refer you to...
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15th Aug
Q&As
If a property is settled on a bare trust for a beneficiary, is that beneficiary subject to the 3% higher rate of SDLT when they purchase a property...
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15th Aug
Practice notes
Stamp duty reserve tax—when it appliesFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
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15th Aug

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