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Stamp Duty Land Tax Compliance

Reg S Nock Barrister Lincoln's Inn discusses the problems of the new compliance procedure for SDLT
Even if one ignores the highly technical land law conveyancing and in-depth contractual issues the logistics of the compliance package particularly when linked into the title and security issues make it clear that this is a tax where there is unlikely to be a significant role for non-lawyers.
Starting from the problems of the security issues for the funds needed to pay the tax prior to obtaining title and the difficulties of ensuring that dealings with the Land Registry can be organised to avoid undue risk to mortgagees the whole focus of the tax is based upon solicitors. This focus will merely increase in intensity as e-conveyancing emerges and the...

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