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The Benefits from First Time Buyers Relief
  • Herrington Carmichael LLP
  • United Kingdom
  • August 30 2018

The Stamp Duty Land Tax changes in the Autumn Budget in 2017 have enabled First Time Buyers to be able to save money by benefitting from the First

Tax changes from the Finance Bill 2019
  • United Kingdom
  • August 24 2018

The draft clauses in the UK Government's Finance (No.3) Bill prescribe a number of significant changes to the taxation of UK real estate. The Bill is

Stamp duty land tax (SDLT) avoidance: HMRC win in Supreme Court
  • CMS
  • United Kingdom
  • July 18 2018

On 13 June 2018, the UK Supreme Court delivered its judgment in the Project Blue SDLT case (read our preview of the decision here). The case was

HMRC wins landmark SDLT avoidance case
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 14 2018

In a 4-1 ruling, the Supreme Court has found in favour of HMRC in the long-running saga of Project Blue Limited v. HMRC (2018) UKSC 30, to the effect

Stamp duty land tax scheme
  • Proskauer Rose LLP
  • United Kingdom
  • May 7 2018

The recent case of Geering and others v HMRC concerned a marketed stamp duty land tax (SDLT) avoidance scheme that relied on the sub-sale rules

SDLT update
  • Sherrards Solicitors LLP
  • United Kingdom
  • May 3 2018

Stamp Duty Land Tax (SDLT) has now become a highly complex area and requires careful consideration to ensure the rates and exclusions applied are

Post-Completion services (SDLT & AP1) now available on tmconvey
  • tmgroup
  • United Kingdom
  • April 30 2018

Post-Completion services have launched on tmconvey. Designed to diminish the chance of manual error, this latest addition to tmgroup's growing

Land and Buildings Transaction Tax 3 yearly returns now due
  • Addleshaw Goddard LLP
  • United Kingdom
  • March 6 2018

As Land and Buildings Transaction Tax (LBTT) reaches its third birthday, tenants in Scotland need to be aware of their ongoing responsibility to

Tenant warning - LBTT three-yearly reviews
  • Womble Bond Dickinson (UK) LLP
  • United Kingdom
  • March 2 2018

On 1 April 2015, the Land and Buildings Transaction Tax ("LBTT") regime was introduced to Scotland to replace the Stamp Duty Land Tax system. One of

Pension scheme trustees - are you aware of your anti-money laundering duties?
  • Hill Dickinson LLP
  • United Kingdom
  • February 12 2018

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) came into force on 26 June 2017