Stamp duty land tax

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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 duty land tax content

Q&As
Does a lease granted to a subtenant pursuant to a vesting order attract stamp duty land tax?Stamp duty land tax (SDLT) is charged on chargeable land...
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16th Aug
Q&As
Is paying a deposit 'substantial performance' for SDLT purposes?Stamp duty land tax (SDLT) is charged on the acquisition of interests in UK land. SDLT...
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16th Aug
Q&As
Is a payment to a tenant by a person other than the landlord on the surrender of the tenant’s lease subject to stamp duty land tax (SDLT) in the hands...
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16th 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...
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16th Aug
Q&As
Can a refund of the higher 3% rates of SDLT be claimed where a property bought as a second or subsequent dwelling is sold within the three years after...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
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 16th Aug
Q&As
Is stamp duty land tax payable when a wife inherits her main residence from her deceased husband under his Will and assumes the mortgage on the...
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16th Aug
Q&As
A client has 1/6 of an interest in a property worth approximately £33,000.00. Will he have to pay the higher rates of SDLT on the purchase of another...
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16th Aug
Q&As
Do the higher 3% rates of SDLT apply to a purchaser who has inherited a less than 50% interest in multiple properties within three years before the...
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16th Aug
Q&As
There is a £25 de minimis for interest payments in relation to stamp duty. Is there a de minimis for interest payments in relation to SDLT below which...
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16th Aug
Practice notes
Clawback of SDLT group reliefExemption from SDLT can be claimed for land transactions between bodies corporate which are members of the same group for...
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15th Aug
Q&As
What is the stamp duty land tax treatment of the simultaneous sale of a long leasehold interest and the short leasehold interest out of it to one...
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1st Aug
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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1st Aug
Q&As
Are all transactions between the same seller and buyer ‘linked transactions’ for the purposes of SDLT?Not all transactions between the same purchaser...
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1st Aug

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