Stamp duty land tax

View Tax by content type:

Latest Tax News

Featured Tax content

Practice notes
VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Cathya Djanogly 19th May
Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
Read More >
Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
Read More >
19th May
Practice notes
VAT—triangulationIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following...
Read More >
Produced in partnership with John Fuszard of Sagars Accountants Ltd 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...
Read More >
Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
Read More >
Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 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...
Read More >
19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
Read More >
19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
Read More >
Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Martin Wilson 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....
Read More >
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)...
Read More >
Produced in partnership with Anne Fairpo of Temple Tax Chambers 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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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,...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Sharron Carle of Keystone Law 1st Aug

Popular documents