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Stamp Duty Land Tax

Patrick Cannon, Barrister, puts us in the picture and introduces this special edition on SDLT

 
Patrick Cannon Barrister puts us in the picture and introduces this special edition on SDLT
 
Stamp duty land tax (SDLT) replaces stamp duty on land in the UK from 1 December 2003. (although the transitional provisions in some cases bring contracts entered into before this date within SDLT). Stamp duty has been retained for transactions in shares and securities bearer instruments transfers of land into and out of partnerships by partners and acquisitions of partnership interests. After more than 300 years stamp duty on land was perceived by HM Treasury as outdated not suited to the development of e-conveyancing and relatively easy to avoid.
 
The Inland Revenue initially concluded in 2001 that the...

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