STAMP TAXES

Sean Randall

The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

Richard Sultman

Peter North

While awaiting the outcome of HMRC’s consultation on stamp tax modernisation, Richard Sultman and Peter North (Cleary Gottlieb) consider some missed opportunities and unresolved issues.

Zoe Andrews

Mike Lane

Tricky timings, difficult delineations, punitive payments... Mike Lane and Zoe Andrews (Slaughter and May) review the latest developments that matter.

Jack Jones

David Wilson

The government has announced the repeal of the 1.5% stamp tax charge on issuances and certain transfers, with effect from 1 January 2024. David Wilson and Jack Jones (Cooley) review the proposed implementation measures which are currently open for consultation.

John Tolman

Emily Szasz

Emily Szasz and John Tolman (Freshfields Bruckhaus Deringer) examine the proposals for a new UK stamp tax on securities regime.

Claire Miles

The government is taking a timely look at the stamp duty treatment of insurance linked securities. Claire Miles (Willkie Farr & Gallagher) considers what this means for the UK insurance market.

Siobhan Mossop (EY) explores the key stamp duty, SDRT and RETT considerations for restructures, appointments and court procedures.

Zoë Arnautov

The government has called for input on possible changes to the UK system of stamp taxes on share transactions.

Sean Randall

Sean Randall (Blick Rothenberg) examines the draft legislation that will introduce an SDLT surcharge for foreign buyers of residential property from April 2021.

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