Stamp duty land tax

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Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th 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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19th May

Most recent Stamp duty land tax content

Q&As
Does Finance Act 2003, s 53 apply to the transfer of a chargeable interest from an individual bare trustee to a connected company beneficiary?With the...
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1st Aug
Q&As
Would a declaration of trust for a landlord to gift multiple properties into trust for a company owned by him to try and avoid the mortgage interest...
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1st Aug
Q&As
Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes...
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1st Aug
Q&As
Are any reliefs from stamp duty land tax available where a lease is assigned to a connected company?When a company acquires property from a connected...
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1st Aug
Q&As
Can trustees (who are not themselves first-time buyers) benefit from first-time buyers' relief from stamp duty land tax where the beneficiary would...
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1st Aug
Q&As
Will the higher 3 per cent rates of SDLT apply when the owner of a rental property purchases a main residence?The higher 3% rates of stamp duty land...
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1st Aug
Q&As
In a straightforward liquidation, where a company owning a freehold and leasehold property transfers those properties up to its single shareholder,...
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1st Aug
Q&As
What is the effective date of a lease for SDLT purposes where the tenant is carrying out works, but the site is still controlled by the landlord and...
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1st Aug
Q&As
How is SDLT calculated when a taxpayer is obliged to acquire blighted land where there is a land and buildings cost plus other compensation payments...
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1st Aug
Q&As
Is there any potential stamp duty land tax payable as a result of entering into a deed of release/variation of a restrictive covenant affecting a...
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Produced in partnership with Sean Randall of Blick Rothenberg 1st Aug
Q&As
Can a buyer apply to defer SDLT under the Finance Act 2003, s 90 when it inherits a pre-existing overage? Is the position affected by the original...
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1st Aug
Q&As
Will there be a surrender and regrant of a lease and a charge to SDLT where a deed of variation is entered into to rectify the address and plan of the...
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1st Aug
Q&As
X bought a farm including a farmhouse and ran his farm from it. X has been living in the farmhouse. If X still owns the farmhouse will this count as a...
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Produced in partnership with Sharron Carle of Keystone Law 1st Aug

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