The increased frequency of corporate sales where the companies debt is not refinanced raises new concerns on the stamp duty costs of managing the debt. Simon Yeo reconsiders the basis for these worries
Marc Selby reviews HMRC-approved answers to a question concerning SDLT on options
Review of FA 2010 measures by Nigel Popplewell
Review of election proposals by Marc Selby
Mark Joscelyne and Ben Jones summarise the tax treatment of the most common forms of inducement offered to tenants to enter into new leases
Review of budget proposals by Patrick Cannon
At a recent SDLT Conference, HMRC Stamp Taxes were invited to respond to technical questions on SDLT, Marc Selby review their answers