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Defining Partnership Transactions?

Sharron Carle Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc offers further insight into the new SDLT provisions applying to partnership transactions
The amended Schedule 15 of Finance Act 2003 was drafted primarily as an anti-avoidance tool. It is like most reactive legislation: drafted hastily to meet Government objectives; accordingly some parts appear not to have been well thought out. The result on first look resembles a jigsaw puzzle containing a lot of sky.
Gordan Keenay in his article 'Stamp Duty Land Tax' (The Tax Journal Issue 757 20 September 2004) and Kevin Griffin and Georgina West in their article 'Stamping Out Partnerships' (The Tax Journal Issue 754 16 August 2004) have all offered excellent...

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