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Stamping Out Partnerships

Kevin Griffin and Georgina West of the Ernst & Young Stamp Taxes team follow up on their earlier article by reviewing the final version of the legislation designed to bring partnerships into the SDLT fold
The article Stamping on Partnerships (The Tax Journal 1 December 2003 Issue 719) examined the draft legislation published on 20 October 2003 which sought to bring all land-owning partnerships (regardless of their circumstances) into the charge to SDLT. The legislation included in the Finance Bill was about twice as long as and differed greatly from the first draft but managed to retain many of the original errors and uncertainties. A great raft of amendments was tabled on 2 July and 'debated' by the Commons on 6 July. Many of the amendments rectified...

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