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Where Taxpayers and Advisers Meet

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by Cassop
Thu Apr 25, 2019 4:23 pm
Forum: Stamp Duty, Stamp Duty Land Tax, SDLT
Topic: SDLT Connected Company
Replies: 0
Views: 742

SDLT Connected Company

Hi all Where two unconnected parties are transferring a property to a company which only one party is connected to the company, does the rule in s53 FA 2003 (market value) apply to the whole transaction value or only a half of it? (the property concerned is jointly owned). An interesting one that th...

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