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
Do you have any guidance or recent case law that provides clarification on the definition of an ‘annexe’ with specific reference to claiming multiple...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th 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...
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16th Aug
Q&As
If a lease is varied in the fourth year of the term to increase the rent in the sixth year of the term, does the variation to increase the rent...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
Q&As
Does an amendment to an overage provision in 2016 (that changed the trigger point and overage period but not the overage amount) attract a stamp duty...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
Q&As
If a purchaser owns a property in a company name, and is now looking to acquire a property in their individual name, does this attract higher rates of...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th 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...
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16th Aug
Q&As
What is the case law defining a ‘linked transaction’ for stamp duty land tax purposes?As set out in Practice Note: SDLT chargeable consideration,...
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16th Aug
Q&As
Is stamp duty land tax at the 3% higher rates relevant to an inheritance of property by a person who already owns another property?The higher rates of...
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16th Aug
Q&As
Can group relief for SDLT apply to a not-for-profit company where the articles do not allow distribution of profits?In order to claim stamp duty land...
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16th Aug

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