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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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