Stamp duty land tax

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The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
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
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 is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes
Coronavirus (COVID-19): HMRC has stated in its International Manual that if a financial institution cannot meet the FATCA reporting deadline of 31 May...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 12th Jan
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 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
FORTHCOMING CHANGE relating to property rich collective investment vehicles and certain investors: HMRC is consulting until 16 December 2020 on draft...
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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
The higher rates of the stamp duty land tax (SDLT) apply to the purchase of a major interest in a single dwelling by an individual, if at the end of...
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15th Feb
Q&As
The higher rates will apply to the purchase of a major interest in a single dwelling by an individual, if at the end of the day of purchase,...
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15th Feb
Q&As
Stamp duty land tax (SDLT) is a tax on land transactions, being any acquisition of a chargeable interest other than an exempt transaction (as defined...
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Produced in partnership with Georgia Whiting of 4 King’s Bench Walk 15th Feb
Q&As
The obligation to notify HMRC in respect of the grant of the lease is not affected by the tenant holding over. The instruction to treat the lease as...
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Produced in partnership with Sean Randall of Blick Rothenberg 15th Feb
Q&As
Where the purchaser is an individual, a condition of the higher rates (Condition C) is that at the end of the day of completion of their purchase they...
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Produced in partnership with Sean Randall of Blick Rothenberg 15th Feb
Q&As
With the exception of the grant of a lease, an acquisition of a chargeable interest by a bare trustee is treated as an acquisition by the beneficiary...
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15th Feb
Q&As
SDLTIn order for stamp duty land tax (SDLT) to be due there must be a chargeable land transaction. The purchaser will need to assess whether the...
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15th Feb
Q&As
Case studyTwo individuals wish to buy a long leasehold property as their main residence. They do not own their existing main residence, which they...
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15th Feb
Q&As
On the grant of a lease, stamp duty land tax (SDLT) will generally be payable on the net present value (NPV) of the rents payable under the lease plus...
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15th Feb

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