Stamp duty land tax

View Tax by content type:

Latest Tax News

Featured Tax content

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
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
Read More >
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...
Read More >
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
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...
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
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...
Read More >
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...
Read More >
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...
Read More >
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....
Read More >
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...
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
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
Read More >
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...
Read More >
19th May

Most recent Stamp duty land tax content

Q&As
Where collective enfranchisement relief is available, what figure is used for the chargeable consideration to determine whether it is a notifiable...
Read More >
16th Aug
Q&As
Will the higher 3 per cent rates of SDLT apply when a married couple, who are living outside of the UK, buy a second UK rental property?The higher 3%...
Read More >
16th Aug
Q&As
Will the purchase of one third of a property to be used as a main residence be subject to the higher SDLT rates where the purchaser has recently sold...
Read More >
16th Aug
Q&As
Would a transfer to a spouse constitute a sale for the purposes of reclaiming the higher rates of stamp duty land tax where a divorcing client wishes...
Read More >
16th Aug
Q&As
Will the purchase of a property be subject to higher SDLT rates if individual purchasers have recently transferred their existing property for value...
Read More >
Produced in partnership with Graham Callard of 9 Stone Buildings 16th Aug
Q&As
Will the 3% higher rates of SDLT apply to the purchase of a dwelling by a partnership with individual partners where the partners all own other...
Read More >
16th Aug
Q&As
The buyer has signed a closed bid form with the estate agent and agreed to pay an introduction fee to them on completion. Does the introduction fee...
Read More >
16th Aug
Q&As
How is an agreement for lease which has been substantially performed treated for SDLT purposes?Paragraph 12A of Schedule 17A to the Finance Act 2003...
Read More >
16th Aug
Q&As
A tenant is proposing to take an assignment of a pre-2003 lease. On completion the lease will be varied to bring in a higher rent. Given the lease...
Read More >
Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
Q&As
If a property is purchased by an SPV that will hold the property on bare trust for a company (non-charity) and a charity, can charities relief from...
Read More >
16th Aug
Q&As
Where a person owns a house and 50% of another property, will the acquisition of the remaining 50% constitute acquisition of a major interest and so...
Read More >
16th Aug

Popular documents