Stamp and transfer taxes

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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
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
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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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
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
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
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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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
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?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...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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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 and transfer taxes content

Practice notes
SDLT—multiple dwellings reliefMultiple dwellings relief (MDR) applies to certain transactions that involve an acquisition of at least two dwellings or...
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10th Sep
Practice notes
The general anti-abuse rule (GAAR)The general anti-abuse rule (the GAAR):•counteracts (by the making of adjustments on a just and reasonable basis by...
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6th Sep
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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6th Sep
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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5th Sep
Practice notes
Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
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Produced in partnership with Andrew Evans of Geldards LLP 30th Aug
Practice notes
Wales: Land transaction tax (LTT)—the basicsThis Practice Note provides an overview of land transaction tax (LTT) which replaced stamp duty land tax...
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Produced in partnership with Andrew Evans of Geldards LLP 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—chargeable consideration and rates of LBTTHow is LBTT calculated?The amount of land and buildings...
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Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
Scotland: Land and buildings transaction tax (LBTT)—particular transactions and taxpayersFORTHCOMING CHANGE relating to PAIFs and CoACS: The Scottish...
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Produced in partnership with Ronnie Brown of Burness Paull 30th Aug
Practice notes
SDLT—residential property vs non-residential propertyThe amount of stamp duty land tax (SDLT) charged in relation to a chargeable transaction is a...
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30th Aug
Q&As
If, on the assignment of a lease for a premium, the rent under the assigned lease exceeds £1,000 a year, is the nil rate band waived in respect of the...
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27th Aug
Practice notes
Exemptions from the principal charge to SDRTExecutive summaryAn agreement to transfer chargeable securities for consideration (or, in certain...
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25th Aug
Practice notes
Exemptions from stamp dutyIf an exemption from stamp duty applies, a document (ie an instrument of transfer) which would otherwise be subject to UK...
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25th Aug
Q&As
When a private limited company transfers shares in itself held in treasury (ie treasury shares) so no stamp duty is payable, does the company need to...
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25th Aug
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 24th Aug
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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24th Aug

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