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STAMP TAXES


Budget 2026: Stamp taxes - STT takes shape as SDLT group relief tightens premium
Card image Georgina West
Four stamp taxes measures for Finance Bill 2027 buried in the OOTLAR (paras 1.611.64) are: the removal of SDLT on rent under assured tenancies and the requirement to file a return solely because rent is payable, with retrospective effect from...
29 October 2026
SDLT overpayment relief after Candy and Warner premium
Card image Amelia Roffey
Card image Helen Coward
Sweet relief? Helen Coward and Amelia Roffey (Simmons & Simmons) examine recent guidance from the Upper Tribunal on SDLT overpayment claims.
9 September 2026
Legislation Day 2026: The securities transfer tax premium
Card image Richard Sultman
Card image Rob Sharpe
Key points to note.
15 July 2026
End of year musings on corporate tax premium
Card image Jenny Doak
Jenny Doak (Paul Hastings) contrasts a year of relative domestic stability with international upheaval.
10 December 2025
Tax odyssey: the journey to a single securities tax starpremium
Card image Naomi Lawton
Naomi Lawton (A&O Shearman) finds much to welcome in the Government’s latest policy statements.
28 May 2025
Corporate re-domiciliation Panel Report: potential impact on structuring inward bound re-domiciliation premium
Card image Freddie Schwier
Card image Dominic Foulkes
Under current law, moving an existing group to the UK can be cumbersome. Dominic Foulkes and Freddie Schwier (Davis Polk) explain how the proposed legislative regime could help.
8 January 2025
Private client review for July 2024 premium
Card image Kazia Gagg
Card image Edward Reed
Edward Reed and Kazia Gagg (Macfarlanes) consider what’s in store for private clients under the new Labour government and comment on a number of tribunal decisions on the remittance rules, SDLT and entrepreneurs’ relief.
17 July 2024
New guidance on 1.5% stamp tax charge and s 138 clearances premium
Card image Jack Jones
Card image David Wilson
After an uneventful Budget and Tax Administration and Maintenance Day, and with little by way of legislative proposals (except for those advising non-doms), some of the most interesting tax developments of recent months have come in the form of...
29 May 2024
SDLT and partnerships starpremium
Card image Susan Dennis
Card image Adam Kay
The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.
16 November 2023
Financial services SDRT: it’s not you, it’s me premium
Card image Suzi Evans
Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.
16 November 2023
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Abbey Group Ltd v HMRC
29 October 2026
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