Commercial property > Stamp duty land tax
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Finance Act 2003
24 November 2009
A new category of environmentally beneficial plant and machinery will qualify for 100% first-year allowances under the Enhanced Capital Allowance (ECA) Scheme, and the first Water Technology List...
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Further information on stamp duty land tax
19 August 2009
HMRC website Most information required may be found on, or linked to from, the HMRC stamp taxes website: The SDLT manual contains the guidance HMRC gives to its...
Summary
Stamp duty land tax (SDLT) is a compulsory tax on UK land transactions. It is also self-assessed, and there are stiff penalties for concealment or fraud. This section explains what SDLT is and how it applies to transactions. As most SDLT avoidance schemes do not work, an understanding of SDLT can assist structuring transactions in a tax-efficient way. SDLT on leases is discussed in detail.
This section is maintained by Paul Clark of Cripps Harries Hall.
Resources
- Glossary
- Legislation
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Worksmart tools
- Contract Administrator
- ProForms
- Survey Writer
- Definitions of stamp duty land tax terms
- What is stamp duty land tax?
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Chargeable considerations for stamp duty land tax
- VAT
- Postponed consideration
- Just and reasonable apportionment
- Contingent, uncertain or unascertained consideration
- Exchanges
- Exchange by way of sale and leaseback
- Exchange by way of partition
- Market value
- Connected company purchaser - deemed market value
- Debt
- Works
- Services
- Employment
- Indemnities
- Shared ownership leases
- Types of land transaction
- Notifying land transactions
- Trusts and stamp duty land tax
- Partnerships and stamp duty land tax
- Stamp duty land tax on leases
- Reliefs for stamp duty land tax
- Anti-avoidance measures for stamp duty land tax
- Enforcement of stamp duty land tax
- Further information on stamp duty land tax