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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
Stamp duty on transfers—consideration and calculationFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July...
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15th Aug
Practice notes
Interaction between SDRT and stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the...
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15th Aug
Practice notes
Administration and enforcement of SDRTThis Practice Note deals with the administration and enforcement provisions applicable to the principal charge...
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15th Aug
Practice notes
Stamp duty on transfers—scope, administration and enforcementFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021:...
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15th Aug
Q&As
Does the higher rate of Stamp Duty Land Tax apply to property purchased by trustees of a qualifying trust for bereaved minors?The higher rates of...
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15th Aug
Practice notes
What does stamp duty apply to?FORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: On 20 July 2021, the government...
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15th Aug
Q&As
Does the value of a charge accepted or granted by a transferee of land comprise chargeable consideration for SDLT?The transfer of the property by the...
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15th Aug
Q&As
What is the statutory basis for the exemption from a charge to stamp duty land tax where a donee of land under a Will or intestacy pays the...
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15th Aug
Q&As
My client is a charity transferring land to a charitable incorporated organisation (CIO) it has set up in a restructure. The consideration shown on...
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1st Aug
Q&As
What problems might arise when a deceased spouse’s share in property which is subject to a mortgage passes to a life interest trust?SeveranceThere...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 31st Jul

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