Stamp duty land tax

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Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 9th Nov
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 9th Nov
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 9th Nov
Practice notes
This Practice Note is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 9th Nov
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah 9th Nov
Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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9th Nov
Practice notes
The international movement of capital rules should be considered whenever:•any non-UK tax resident subsidiary (referred to in this note as a foreign...
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9th Nov
Practice notes
This Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally found in a loan agreement, and◦that the standard drafting of...
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9th Nov

Most recent Stamp duty land tax content

Q&As
Partitioning property is dealt with in paragraph 6 of Schedule 4 to the Finance Act 2003. Where a land transaction is giving effect to a partition or...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 29th Nov
Q&As
It is fairly common for property to be left to a number of beneficiaries. In many cases this will result in the beneficiaries wishing to sell the...
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Produced in partnership with Kirstie Danton of St Ives Chambers 29th Nov
Q&As
Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). A land transaction is not chargeable...
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29th Nov
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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29th Nov
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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Produced in partnership with Sarah Squires of Old Square Tax Chambers 29th Nov
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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29th Nov
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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Produced in partnership with Sarah Squires of Old Square Tax Chambers 29th Nov
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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29th Nov
Practice notes
This Practice Note looks at the way that options and pre-emption agreements over UK land are treated for stamp duty land tax (SDLT) purposes. Options...
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29th Nov
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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29th Nov
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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29th Nov
Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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29th Nov
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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Produced in partnership with Kevin Griffin 29th Nov
Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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29th Nov
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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29th Nov
Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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29th Nov
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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29th Nov
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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Produced in partnership with Charles Goddard of Rosetta Tax 29th Nov
Practice notes
FORTHCOMING CHANGE relating to SDLT for non-residents buying residential property: As announced at Budget 2018, confirmed at Spring Budget 2020 and...
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29th Nov

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