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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates
Standing Committee B resumed after the Whitsun recess on Tuesday 3 June. With Clause 42 having been passed by the Committee of the Whole House the Committee began its examination of Stamp Duty Land Tax with Clause 43 (Land transactions).
Norma Lamb (Liberal Democrat North Norfolk) commented that:
'Several professional bodies have said that the Bill contains an incomplete set of provisions. Substantial areas remain to be dealt with such as subsale relief the treatment of leases the transfer of land into partnership and complex commercial transactions. It seems extraordinary that the Government are introducing so many incomplete provisions leaving so much...

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