Stamp duty land tax

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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 of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
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
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
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
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
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 12th Jan
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
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 12th Jan
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 12th Jan
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 12th Jan
Practice notes
It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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9th Nov
Practice notes
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
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 12th Jan
Practice notes
FORTHCOMING CHANGE: HMRC is consulting (13 July to 10 August 2020) on draft regulations to provide a deduction from a UK entity’s equity and...
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Produced in partnership with Charlotte Sallabank of Katten Muchin Rosenman UK LLP 12th Jan
Practice notes
Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018,...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 12th Jan
Practice notes
FORTHCOMING CHANGE relating to property rich collective investment vehicles and certain investors: HMRC is consulting until 16 December 2020 on draft...
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9th Nov

Most recent Stamp duty land tax content

Q&As
Do the higher rates apply when an individual owns a rental property and acquires a further interest (50%) in their main residence (they already own...
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13th May
Q&As
Can group relief for SDLT apply to a not-for-profit company where the articles do not allow distribution of profits?In order to claim stamp duty land...
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13th May
Q&As
Does a commercial lease that is assigned to a former tenant under a vesting order (following liquidation of the existing tenant and a disclaimer of...
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13th May
Q&As
If a client is purchasing a farmhouse with a granny annexe and significant agricultural land, can the client pay SDLT on the basis of mixed property...
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Produced in partnership with Linda Adelson of Rosetta Tax 13th May
Q&As
If a buyer purchases two properties at an auction from the same seller, will the two purchases be linked transactions for stamp duty land tax...
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Produced in partnership with Sean Randall of Blick Rothenberg 13th May
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 13th May
Q&As
Which rate of SDLT applies to the acquisition of three properties (two residential, one mixed use) by a company where the consideration for each...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 13th May
Q&As
Is SDLT due when a husband transfers his share of a property that he owns with his wife to the wife in exchange for her transferring a different...
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13th May
Q&As
Can a transfer of land from a local authority, to a 100% local authority-owned/controlled limited company qualify for stamp duty land tax group...
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13th May

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