Partnerships and stamp duty land tax

This document is only available to subscribers.

Transactions between partnerships and outsiders are charged to SDLT in the same way as any other land transaction, the partners collectively being the purchaser or vendor. However, transactions between partnerships and their partners are treated in a unique way for SDLT, and guidance on the rules was only first issued...

This page is only available to isurv subscribers. Sign up for a free-trial to access this content.

Alternatively, you can gain access now and purchase isurv online here

.