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Where Taxpayers and Advisers Meet

SDLT Connected Company

Posts: 1
Joined: Thu Apr 25, 2019 4:05 pm

SDLT Connected Company

Postby Cassop » Thu Apr 25, 2019 4:23 pm

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 the commentaries seem to leave unanswered.

Kind regards


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