Tag Archives: SDLT

Stamp Duty Land Tax case won by taxpayer

The first Stamp Duty Land Tax (SDLT) case taken to the Tax Tribunal by HMRC has been won by the taxpayer. This victory is a vindication of the interpretation commonly applied to one aspect of SDLT regulations by experts although … Continue reading

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Stamp Duty Land Tax Planning Technique in the Tax Tribunal

HMRC are starting their attack on SDLT avoidance schemes which use sub-sale relief and partnerships. Tax Tribunal decision expected early 2011. Continue reading

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Group Relief for Stamp Duty Land Tax: Limited Liability Partnerships

Group Relief for Stamp Duty Land Tax: Limited Liability Partnerships Stamp Duty Land Tax – A change in HMRC’s view of the law Background Where UK real estate is transferred between members of the same group, and provided certain conditions … Continue reading

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