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
Is SDLT payable on the grant of an easement?The stamp duty land tax (SDLT) provisions are set out in Part 4 of the Finance Act 2003 (FA 2003). FA...
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16th Aug
Q&As
A client is going to take an assignment of a lease and then surrender the lease to the landlord in exchange for a grant of a new lease. Will overlap...
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16th Aug
Q&As
How does the stamp duty land tax treatment of commercial tenancies differ between a deemed surrender and re-grant on the one hand (by way of a deed of...
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Produced in partnership with Sean Randall of Blick Rothenberg 16th Aug
Q&As
Does a transfer of an equitable title which does not affect the legal title trigger a stamp duty land tax payment (for example, a declaration of trust...
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16th Aug
Q&As
Is stamp duty land tax (SDLT) payable on a transfer of commercial premises by three relatives to a company for no consideration and will the 3% higher...
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16th Aug
Q&As
Does owning a 50% interest in a residential property which is not a main residence constitute a major interest and so trigger liability for higher...
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16th Aug
Q&As
Is stamp duty land tax (SDLT) paid on payment entitlements under the basic payment scheme (BPS)? Or can I apportion the consideration between the...
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16th Aug
Q&As
In a straightforward liquidation, where a company owning a freehold and leasehold property transfers those properties up to its single shareholder,...
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16th Aug
Q&As
Does a person have to pay the higher rate of SDLT on the purchase of a property if they have inherited a beneficial interest in another property that...
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16th Aug
Q&As
Can a transfer of land from a local authority, to a 100% local authority-owned/controlled limited company qualify for stamp duty land tax group...
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16th Aug
Q&As
SDLT was paid in 2007 for a transfer that was never signed or registered. Can the transfer be registered using the old SDLT 5 so that no further SDLT...
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16th Aug
Q&As
A purchases a home from B at an undervalue. Is stamp duty land tax (SDLT) calculated on the consideration or market value of the property? Will the...
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16th Aug

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