SDLT
Autumn statement is ‘good for SMEs’
Tax professionals welcomed new measures announced in this week’s autumn statement to encourage investment in smaller businesses but pointed out…30 Nov 2011
Press watch: ‘Massive avoidance of stamp duty’
‘The richest home buyers in Britain are costing the country as much as £1bn a year in lost stamp duty…26 Nov 2011
SDLT returns: new guidance
HMRC has published additional guidance on completion of the stamp duty land tax return. ‘Handy hints and tips’ are provided for questions…8 Nov 2011
SDLT questions and answers
Marc Selby reviews HMRC's answers to six questions on the law and practice of SDLT. Comments on questions concerning surrenders and re-grants of leases and on the time limit for amending land transaction returns reveal clear differences between the views of HMRC and the STPG.15 Sep 2011
Goodwill and trade-related premises
Lakshmi Narain outlines the key tax issues1 Sep 2011
FA 2011 analysis: Stamp taxes
FA 2011 (ss 81–82 and Schs 21–22) blocks two types of SDLT avoidance scheme and introduces a relief for the…4 Aug 2011
Stamp taxes downtime
HMRC’s stamp taxes online service will be unavailable from midnight on Friday 24 June to 7.00 am on Monday 4…20 Jun 2011
Taxation of commercial property under the coalition government
We’ve now had a year to get used to the coalition government, so this feels like a good time to…19 May 2011
Acquiring UK commercial property in 2011
Clive Jones reviews the current tax landscape19 May 2011
Practice guide: how to avoid SDLT bear traps
How to avoid common traps for the unwary in the SDLT code, by Ben Eaton and Katie Leah19 May 2011
SDLT: revised guidance on FA 2003 s 75A
Peter Jackson and James Stewart on the new insight provided by revised HMRC guidance on the application of s 75A19 May 2011
SDLT, s 75A & Langham v Veltema disclosures
Marc Selby explains why, in light of s 75A, it may be important make a Langham v Veltema disclosure in relation to SDLT19 May 2011
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