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On the back of a stamp: the SDLT market value rules

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The concept of market value is strewn across the SDLT code and must be considered when calculating the amount of tax payable in certain transactions. These rules apply to matters including property transfers to connected companies and transfers between partners and partnerships. They are not directly analogous to the direct tax code, and taxpayers and their advisers must be alert to the trip wires that this may present.

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