Stamp duty land tax

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Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Practice notes
The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 12th Jan
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
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
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
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 12th Jan
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 12th Jan
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 12th Jan
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
Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 12th Jan
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 12th Jan
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
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 12th Jan
Practice notes
Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018,...
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Produced in partnership with John Fuszard of Sagars Accountants Ltd 12th Jan
Practice notes
Stamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from 1 April 2015. From that...
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9th Nov
Practice notes
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 12th Jan

Most recent Stamp duty land tax content

Q&As
Special provisions apply to certain land transactions involving partnerships under Schedule 15 to the Finance Act 2003 (FA 2003). Other land...
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15th Feb
Q&As
For demonstrative purposes we will assign each property a value of £400,000 (total consideration, therefore, being £1.2m).Linked transactionsNot all...
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Produced in partnership with Mary Ashley of Old Square Tax Chambers 15th Feb
Q&As
As a general rule Stamp Duty Land Tax (SDLT) is charged by reference to the chargeable consideration given for the subject matter of the transaction....
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15th Feb
Q&As
15% rate of SDLTFor details on the 15% rate of SDLT, see Practice Note: 15% rate of SDLT for high-value residential property transactions. See also,...
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15th Feb
Q&As
Assignment of a leaseThe assignment of a lease is generally treated in the same way as the transfer of a freehold interest and any payment or premium...
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15th Feb
Q&As
Stamp duty land tax (SDLT) applies to chargeable land transactions. Subject to some exceptions, the amount of SDLT payable is generally based on the...
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15th Feb
Q&As
There is no specific relief from stamp duty land tax (SDLT) for an acquisition of real property from a private pension scheme.Subject to some...
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15th Feb
Q&As
For the purpose of this Q&A, we have assumed that the farm and the farmhouse are owned personally, that the owner has no other property interests and...
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Produced in partnership with Sharron Carle of Keystone Law 15th Feb
Q&As
Under section 116(7) of the Finance Act 2003 (FA 2003), where six or more separate dwellings are 'the subject of a single transaction involving the...
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15th Feb

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