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Stamp Duty

In this first of a series of articles on the stamp duty changes announced in the Budget, Patrick Cannon, Head of Stamp Taxes at PwC, analyses the important changes to the existing stamp duty regime

 
In this first of a series of articles on the stamp duty changes announced in the Budget Patrick Cannon Head of Stamp Taxes at PwC analyses the important changes to the existing stamp duty regime
 
The only substantive changes effective straightaway were the extension from two to three years of the period for which the stamp duty group relief (and shares for undertaking relief) clawback charge operates plus the attempt to plug the loopholes in that charge. Dropping the property down to a second associated company and then selling both out of the group will no longer work...

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