Market leading insight for tax experts
View online issue

Building Agreements and Sales of Land

Patrick Cannon, Barrister, looks at the fraught issue of stamp duty land tax on sales of land coupled with an agreement by the vendor to erect a building on the land sold

 
Patrick Cannon Barrister looks at the fraught issue of stamp duty land tax on sales of land coupled with an agreement by the vendor to erect a building on the land sold
 
Far from clarifying matters the new stamp duty land tax (SDLT) due to commence on 1 December 2003 looks set to further complicate matters because both the Government and the Opposition have misunderstood the effect of a vital provision in the new legislation.
 
This article is about the stamp duty and SDLT position where a buyer agrees to buy a plot of land and also agrees...

If you or your firm subscribes to Taxjournal.com, 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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top