Stamp duty land tax

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What is an authorised guarantee agreement (AGA)?Under an authorised guarantee agreement (AGA), an outgoing tenant guarantees some or all of the...
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28th Oct
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What is a friendly society?There has been a system of registration, and with it regulation, of friendly societies since the enactment of the first...
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Produced in partnership with John Gilbert of Hogan Lovells International LLP 27th Oct
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Damages or injunction — the testThe primary remedy for breach of a restrictive covenant is a permanent injunction to restrain the breach. However, the...
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22nd Oct
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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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26th Sep
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Consecrated land—Church of EnglandFor the purposes of this section of this Practice Note, consecrated land means any land or building which has been...
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26th Sep
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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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26th Sep
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When property markets suffer a downturn, commercial tenants with properties that are surplus to requirements face significant difficulties in...
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25th Sep
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Official search with priority—registered land or seller’s title pending first registrationHow and when to search?An official search with priority will...
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25th Sep
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Disposal and devolutionThe equity of redemption arises as soon as the mortgage is made. It is an interest in the land which the mortgagor...
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25th Sep
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The second edition of the Standard Commercial Property Conditions came into force on 1 June 2004 and these conditions are incorporated into many...
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25th Sep
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What is a Quistclose trust?A Quistclose trust is an example of an ‘automatic’ resulting trust, ie a trust which arises where property is transferred...
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25th Sep
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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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25th Sep
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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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25th Sep
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The third edition of the Standard Commercial Property Conditions was published on 27 April 2017 a...
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25th Sep
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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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25th Sep
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Nature of mortgages and chargesMortgages and charges are distinct forms of security. A mortgage can be legal or equitable and involves the transfer of...
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25th Sep

Most recent Stamp duty land tax content

Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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25th Sep
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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25th Sep
Practice notes
This Practice Note looks at the meaning of chargeable consideration, which determines the amount of stamp duty land tax (SDLT) payable on a chargeable...
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25th Sep
Practice notes
A musharaka is a form of Islamic financing that operates as a form of shared ownership arrangement. It can be used as a Shari’a-compliant alternative...
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25th Sep
Practice notes
This Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease transactions:•grant of a...
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25th Sep
Practice notes
This Practice Note describes the rules on the disclosure of tax avoidance schemes (DOTAS) applying to stamp duty land tax (SDLT).The procedural...
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25th Sep
Practice notes
This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for...
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25th Sep
Practice notes
It was established under the stamp duty rules that relief should be available to a person who has contracted to buy an interest in land but contracts...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
Sukuk (singular form: ‘sakk’) is a type of Shari’a financing arrangement also referred to as Islamic bonds or certificates. For more information, see...
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25th Sep
Practice notes
The stamp duty land tax (SDLT) rules that apply when a tenant holds over a lease are complex. The rules have been amended since SDLT was first...
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25th Sep
Practice notes
Stamp duty land tax (SDLT) is charged on chargeable land transactions. Consequently, the concept of a land transaction and what this encompasses is...
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25th Sep
Practice notes
This Practice Note sets out the specific stamp duty land tax (SDLT) rules which apply to property investment partnerships (PIPs). It explains the...
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25th Sep
Practice notes
This Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred to a partnership from one...
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25th Sep
Practice notes
This Practice Note gives details of stamp duty land tax (SDLT) anti-avoidance rules and SDLT reliefs which apply specifically to transactions of...
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25th Sep
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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25th Sep
Practice notes
Exemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for SDLT purposes at the...
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25th Sep
Practice notes
Generally, subject to exemptions or reliefs, an acquisition of a chargeable interest in land (a land transaction), which includes the grant of a...
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25th Sep
Precedents
[To be printed on headed notepaper of applicant including full contact details]HMRCSDLT Deferment Applications[[insert relevant HMRC address]]United...
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26th Sep

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