The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations, SI 2011/665, revoke from 1 April regulations that remove multiple charges to stamp duty and SDRT from transactions made on a regulated market, a multilateral trading facility or over the
HMRC have published new guidance on the anti-avoidance provision in FA 2003 s 75A, giving examples of situations where HMRC consider that s 75A does and does not apply.
The Stamp Duty Land Tax (Administration) (Amendment) Regulations, SI 2011/455, amend the land transaction return to provide extra information, in connection with a programme to move HMRC’s information technology systems to a
Marc Selby considers that this commonly held assumption is not always correct
Sara MacCullum identifies the tax issues that matter in 2010 for commercial property transactions
Patrick Cannon's end of year review
Rupert Shiers looks at the compliance related provisions
HMRC’s Stamp Taxes Bulletin for November includes items on the new penalties regime for SDLT; recent updates to guidance; how the forthcoming increase in the standard rate of VAT affects the calculation of SDLT on leases; changes in th
Neil Warriner, Michelle Williamson and John Tolman review HMRC’s recent guidance on when an LLP can form part of a group for SDLT and stamp duty purposes
Marc Selby reviews HMRC’s answers to three practical SDLT question