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FEATURE ARTICLE
Watch Out For The Stamp Duty Land Tax Traps — Property Tax Portal (January 2007) by James Bailey
Former Tax Inspector James Bailey outlines some quirks in the SDLT regime affecting property acquisitions. TRANSFERS OF LAND TO AND FROM A PARTNERSHIP – SIMPLIFICATION — Capital Tax Review (November 2006) by Matthew Hutton MA, CTA (fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, reports on a welcome change in the calculation of Stamp Duty Land Tax on partnership interests involving property. SDLT: Transfers Subject To A Debt – Change In Stamp Taxes’ Practice? — Capital Tax Review (May 2006) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, highlights a potential Stamp Duty Land Tax pitfall on the transfer of property interests subject to a mortgage. Nil Rate Band Discretionary Trusts and SDLT — Capital Tax Review (October 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, comments on the possibility of avoiding a stamp duty land tax charge using the ‘IOU’ route to constitute the IHT ‘nil rate band’ on the first spouse to die. SDLT: Appointment of New Trustee(s) where Trust Fund is Subject to Mortgage — Capital Tax Review (August 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, highlights a recent point of clarification regarding SDLT on changes of Trustees where the Settlement holds mortgaged land. SDLT: Why Should an Incoming Trustee be Potentially Worse Off than an Incoming Partner? — Capital Tax Review (August 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, points out a potentially nasty SDLT trap for trustees. SDLT: Trust Sub-Funds: Acquisitions or Exchanges of Land — Capital Tax Review (July 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, warns of a potentially unexpected SDLT charge. Land Coming Out of a Partnership — Capital Tax Review (July 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, outlines a potential SDLT charge. Potential Surprises for Probates and Trusts? — TaxationWeb (May 2005) by Matthew Hutton, MA, CTA (Fellow), AIIT, TEP
Matthew Hutton MA, CTA (fellow), AIIT, TEP author of Capital Tax Review, outlines areas of uncertainty for SDLT purposes in connection with Wills and Trusts Stamp Duty Land tax - The Land Transaction Return (Part 2) — Taxation (March 2004) by Matthew Hutton MA, CTA (fellow), AIIT, TEP and Sharon Anstey LLB (Hons), CTA (Associate), IAC
Matthew Hutton MA, CTA (fellow),AIIT, TEP and Sharon Anstey LLB (Hons), CTA (Associate), IAC offer a guide to the stamp duty land tax compliance documentation and point to some practical problems with the forms. Part 2 of this article covers the remainder of SDLT 1, looks at the three supplementary forms and suggests some preliminary information to be sought from the purchaser at (if not before) exchange of contracts. Stamp Duty Land Tax - The Land Transaction Return (Part 1) — Taxation (March 2004) by Matthew Hutton MA, CTA (fellow), AIIT, TEP and Sharon Anstey LLB (Hons), CTA (Associate), IAC
Matthew Hutton MA, CTA (fellow), AIIT, TEP and Sharon Anstey LLB (Hons), CTA (Associate), IAC offer a guide to the stamp duty land tax compliance documentation and point to some practical problems with the forms. Part I of this two-part article introduces the principal form SDLT 1 and comments on the first 48 out of 71 Boxes. Stamp Duty Land Tax: A Beginner's Guide — Taxation (July 2003) by Matthew Hutton MA (Oxon) FTII AIIT TEP
Matthew Hutton summarises the new Stamp Duty Land Tax regime, to take effect on 1 December 2003. Self Assessment Takes Over Stamp Duty — Matthew Hutton (June 2003) by Matthew Hutton
The proposed new Stamp Duty Land Tax regime from 1 December 2003 includes features of the existing Self Assessment system, explains Matthew Hutton. |
GUIDES
1 Minute Guide to Stamp Duty Land Tax
NEWS UPDATES
28 Sep 2005
E-FILING ARRIVES FOR SDLT! – HMRC have announced: ‘Stamp Taxes customers can now use our validated e... 10 Sep 2005
WHAT IF I HAVE PAID TOO MUCH STAMP DUTY LAND TAX (SDLT)? HM Revenue & Customs (HMRC) have provided g... 13 May 2005
SDLT: PARTNERSHIP ISSUES - The Stamp Taxes Practitioners’ Group (STPG) was formed in September 2004.... 13 Nov 2004
SDLT AND ‘NIL-RATE BAND’ DISCRETIONARY TRUSTS - The Inland Revenue has published guidance on its web... 24 Jul 2004
COMPLIANCE UNDER STAMP DUTY LAND TAX (SDLT) - The Inland Revenue has published a brief, basic guide ... 17 Jul 2004
SDLT – FREQUENTLY ASKED QUESTIONS – The Inland Revenue has published the top 5 ‘Frequently asked que... 19 Jun 2004
SDLT: DISADVANTAGED AREA RELIEF - The Inland Revenue have published a Statement of Practice (SP1/200... 27 Nov 2003
STAMP DUTY LAND TAX ... AN eBOOK The most significant new tax to hit the statute book for nearly 30 ... |
