Market leading insight for tax experts
View online issue

2010 review: stamp taxes

Speed read

The five key 2010 issues of practical importance for SDLT are: the relief for first-time buyers; the rule change intended to block partnership schemes; land registration difficulties; the new enquiries and penalties rules; and the new DOTAS rules for SDLT avoidance schemes. From 6 April 2011 the top rate of SDLT for residential property will be increased from 4% to 5% for transactions over £1 million.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.