Market leading insight for tax experts
View online issue

Budget — SDLT

Patrick Cannon analyses the Stamp Duty Land Tax announcements in the 2008 Budget
Finance Bill Changes
SDLT 60 self-certificates abolished from 12 March 2008 and need for an SDLT 5 certificate in order to register title to be based on whether the transaction is notifiable or not within the new s 77 of FA 2003.
There were six main stamp duty land tax (SDLT) changes announced in the Budget. Rather helpfully we were also provided with the relevant draft Finance Bill clauses in relation to four of them. The six main changes are in turn:
●     Sharia (or 'alternative') property-based mortgage anti-avoidance;
●     further group-relief anti-avoidance;

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

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.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.