Kate Willis Secretary of the STPG reports on two SDLT case studies
This article continues The Tax Journal's series of articles based on presentations made at the successful and well-attended third annual Stamp Taxes Practitioners Group (STPG) conference which included two case studies interspersed between the main presentations. As secretary of the STPG I am happy to summarise those two cases studies.
Bare Trustees and Leases
John Shallcross of Blake Lapthorn took delegates through a topical case study involving the grant of a lease by a bare trustee. For stamp duty land tax (SDLT) purposes where a lease is granted to or by a person as a bare trustee he is treated as if...
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Kate Willis Secretary of the STPG reports on two SDLT case studies
This article continues The Tax Journal's series of articles based on presentations made at the successful and well-attended third annual Stamp Taxes Practitioners Group (STPG) conference which included two case studies interspersed between the main presentations. As secretary of the STPG I am happy to summarise those two cases studies.
Bare Trustees and Leases
John Shallcross of Blake Lapthorn took delegates through a topical case study involving the grant of a lease by a bare trustee. For stamp duty land tax (SDLT) purposes where a lease is granted to or by a person as a bare trustee he is treated as if...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
