Stamp duty land tax

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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 9th Nov
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
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
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 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
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
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
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
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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
In its land transaction return SDLT guidance, HMRC states that:•Code F is to be used for the 'acquisition of any freehold interest in land where no...
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Produced in partnership with Michael Fluss of Keystone Law 20th Nov
Practice notes
Multiple dwellings relief (MDR) applies to certain transactions that involve an acquisition of at least two dwellings or an acquisition of one...
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19th 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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19th Nov
Practice notes
Once is has been determined that there is a notifiable transaction for SDLT purposes, it should be considered whether any reliefs or exemptions are...
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19th Nov
Practice notes
FORTHCOMING CHANGE relating to SDLT return: The SDLT return will be amended to reflect the introduction of a non-resident SDLT surcharge from April...
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18th Nov
Practice notes
The amount of stamp duty land tax (SDLT) payable on a chargeable transaction is determined by reference to the 'chargeable consideration' for the...
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18th Nov
Q&As
It should not count as a surrender and regrant as a matter of land law and it should not count as one as a matter of stamp duty land tax (SDLT) law. A...
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Produced in partnership with Sean Randall of Blick Rothenberg 18th Nov
Q&As
No. A variation to increase the amount of rent, whenever the variation is made, is not treated as the grant of a new lease for stamp duty land tax...
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Produced in partnership with Sean Randall of Blick Rothenberg 4th Nov
Practice notes
This Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred from a partnership to a...
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27th Oct
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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27th Oct
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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22nd Oct
Practice notes
FORTHCOMING CHANGE: With effect from Royal Assent to the Finance Bill 2021 (FB 2021), it is expected that:•HMRC will be able to apply the GAAR to a...
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16th Oct
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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12th Oct

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