Navigating the complexities of stamp and transfer taxes requires up-to-date knowledge and precision. Our comprehensive guidance equips legal practitioners with the insights needed to ensure compliance and optimise outcomes for clients. Stay ahead with expert advice on managing the nuances of these critical tax areas.
The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—8 May 2025
The following Tax news provides comprehensive and up to date legal information on FTT decides that customs agent was secondarily liable for unpaid import VAT (Roseline Logistics Ltd v HMRC)
The following Tax news provides comprehensive and up to date legal information on Court of Appeal finds that distributions debited to company’s share premium account were dividends that were not capital in nature (Beard v HMRC)
The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—1 May 2025
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Growth market exemption from stamp duty and SDRTFORTHCOMING CHANGE: Autumn Finance Bill 2023 (AFB 2023, which is also known as FB 2024) includes a measure (which was first announced at Autumn Statement 2023) to widen the growth market exemption from stamp duty and SDRT, with effect from 1
SDLT and partnerships—transfers to a partnershipThis Practice Note explains the special stamp duty land tax (SDLT) rules which apply when an interest in land is transferred to a partnership from one or more partners or persons connected with one or more partners. This includes a transfer on
Application letter—stamp duty group relief—FA 1930, s 42HMRC—Stamp Office[insert HMRC Stamp Office email address or address]Application for stamp duty group relief under section 42 of the Finance Act 1930 (as amended)in the matter of a transfer of shares in [insert name of target company] (Target)
SDLT group reliefGenerally, subject to exemptions or reliefs, an acquisition of a chargeable interest in land (a land transaction), which includes the grant of a leasehold interest, is subject to stamp duty land tax (SDLT). An exemption from SDLT can be claimed where:•a land transaction is entered
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