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SDLT

 
Continuing our series of basic informative articles Sharron Carle Associate Davies Arnold Cooper and Patrick Cannon Barrister 15 Old Square summarise the rules relating to SDLT
 
SDLT was introduced on 1 December 2003 to replace stamp duty on UK real estate transactions. SDLT is self-assessed tax requiring SDLT land transaction returns to be submitted within 30 days of a chargeable event. Since its introduction the tax has been subject to numerous regulatory changes and further anti-avoidance provisions. This article is intended to provide a useful summary of this complex tax. All statutory references are to sections and Schedules contained in Finance Act 2003.
Land Transactions And Chargeable Interests
 
Unlike Stamp Duty...
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