Resi or non-resi? That is the question.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.
Did the higher rate of SDLT apply?
Patrick Cannon (15 Old Square) sets out some considerations for advisers when assisting clients who are potentially within the scope of the higher SDLT charge.
The Office of Tax Simplification (OTS) has published the terms of reference for its two latest reviews, announced at the Autumn Statement, covering stamp duty on paper share transactions and VAT.
For the review of stamp duty, the OTS will consider:
Patrick Cannon (15 Old Square Chambers) provides guidance on the recent decision made by the Court of Appeal in Project Blue, and asks why the MoD did not make it a condition of sale that SDLT was paid.