Stamp duty land tax

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Practice notes
How should the money be transmitted?Most contracts relating to commercial property incorporate either the second or third editions of the Standard...
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9th Nov
Practice notes
There can be only one lease at a time giving a right to possession and occupation of property. Consequently, if a landlord subsequently grants a lease...
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9th Nov
Precedents
1 The Grantor grants to the Grantee the right for the Grantee and his successors in title as owners or occupiers for the time being of...
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9th Nov
Precedents
An adaptable Word version of this Precedent can be saved, downloaded or printed from this link:Completion statement—saleThis Precedent is a template...
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9th Nov
Precedents
[To be printed on Landlord’s letterheaded paper]Our Ref:Date:To: [insert name of Tenant]From: [insert name of previous Landlord] [of [insert address]...
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9th Nov
Precedents
Panel 11 (transfer of whole)/panel 12 (transfer of part)—Additional provisions1Definitions[Lease•the lease particulars of which are set out in...
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9th Nov
Practice notes
Vitiation of an insurance policyAn insurance policy may be vitiated (or invalidated) if the insured:•misrepresents or fails to disclose any material...
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9th Nov
Practice notes
Subject to contractIf a party who strikes a bargain wishes to make it clear that it does not intend to enter into a binding contract until a formal...
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9th Nov
Practice notes
Manorial rights are relics of the feudal system of land tenure. They can still exist in relation to land that:•is former copyhold land, or•was...
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9th Nov
Practice notes
A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined...
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9th Nov
Practice notes
Resulting trusts represent one of the three types of trust which do not require to be declared or evidenced in writing. The others are constructive...
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9th Nov
Practice notes
On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title...
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9th Nov
Practice notes
Broadly, the doctrine of overreaching enables purchasers (which includes tenants and mortgagees) in good faith for money or money’s worth to rely...
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9th Nov
Practice notes
A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate...
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9th Nov

Most recent Stamp duty land tax content

Practice notes
SDLT and partnerships—anti-avoidance and reliefsThis Practice Note gives details of stamp duty land tax (SDLT) anti-avoidance rules and SDLT reliefs...
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Produced in partnership with Kevin Griffin 15th May
Practice notes
SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease...
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15th May
Practice notes
SDLT—pre-completion transactionsIt was established under the stamp duty rules that relief should be available to a person who has contracted to buy an...
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15th May
Practice notes
SDLT and partnerships—transfers from a partnershipThis Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an...
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15th May
Practice notes
SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
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15th May
Practice notes
3 per cent higher rates of SDLT on additional residential propertiesThe higher 3% rates of stamp duty land tax (SDLT) apply to:•purchases of certain...
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15th May
Practice notes
SDLT—land transactions, chargeable interests and chargeable transactionsStamp duty land tax (SDLT) is charged on chargeable land transactions....
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15th May
Practice notes
SDLT—reconstruction and acquisition reliefsFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports,...
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15th May
Practice notes
SDLT—section 75A: the SDLT GAARWhy are the SDLT anti-avoidance provisions important?The stamp duty land tax (SDLT) anti-avoidance provisions set out...
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15th May
Practice notes
Rates of SDLTThis Practice Note considers the various rates of stamp duty land tax (SDLT), including rates of SDLT applicable on transactions...
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15th May
Practice notes
Disclosure of tax avoidance schemes—SDLTThis Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp...
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15th May
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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15th May
Practice notes
SDLT—administration and complianceFORTHCOMING CHANGE relating to SDLT return: The SDLT return will be amended to reflect the introduction of a...
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15th May
Practice notes
SDLT and partnerships—transfers to a partnershipThis Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest...
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15th May
Practice notes
SDLT—general reliefs and exemptionsFORTHCOMING CHANGE relating to freeports: Finance Bill 2021 includes provisions under which relief from stamp duty...
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15th May
Practice notes
SDLT chargeable considerationThis Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax...
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15th May
Practice notes
SDLT chargeable consideration—leasesThe amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the...
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15th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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15th May
Practice notes
SDLT and property investment partnershipsThis Practice Note sets out the specific stamp duty land tax (SDLT) rules which apply to property investment...
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Produced in partnership with Kevin Griffin 15th May
Practice notes
Clawback of SDLT group reliefExemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for...
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15th May

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