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Stamp Duty Land Tax - 13 July 2016
  • Tanfield Chambers
  • United Kingdom
  • June 21 2016

The answer to this question will in most cases be “no” but the reasoning is not straightforward and there are exceptions. To find the answer it is

Taxpayer victory in Project Blue SDLT sub-sale case
  • RPC
  • United Kingdom
  • June 14 2016

In Project Blue Ltd v HMRC 2016 EWCA Civ 485, the Court of Appeal has allowed the taxpayer's appeal and dismissed HMRC's cross-appeal. The court

Tax changes 2016 - A funds update
  • CMS
  • United Kingdom
  • April 27 2016

There are a number of 2016 tax changes that will be of interest for funds and managers:

A guide to UK tax on UK residential property
  • Mishcon de Reya LLP
  • United Kingdom
  • April 17 2013

When buying or selling a residential property, you should seek tax advice as early as possible. The main UK taxes to consider are - Stamp Duty Land

Jersey separate and incorporated limited partnerships
  • Bedell Cristin
  • Jersey
  • May 12 2011

It is now possible to establish separate limited partnerships ("SLP") in Jersey.

The Budget
  • Squire Patton Boggs
  • United Kingdom
  • April 4 2011

There was not really very much in the Budget beyond the points which were summarised in our overnight Budget Bulletin.

SDLT in budget 2011
  • CMS
  • United Kingdom
  • March 30 2011

Legislation will be introduced in Finance Bill 2011 to make three changes to ensure or put beyond doubt that certain stamp duty land tax avoidance schemes are ineffective.

Property update: stamp duty land tax
  • Pitmans Law
  • United Kingdom
  • March 24 2011

New SDLT relief (effective for transactions on, or after, the date on which the Finance Bill 2011 receives Royal Assent) for bulk (6) purchases such as site assemblies.

SDLT avoidance - round one to taxpayer?
  • Gowling WLG
  • United Kingdom
  • March 23 2011

The first stamp duty land tax (SDLT) avoidance case has been decided: DV3 RS Limited Partnership v Commissioners for HM Revenue & Customs (SDLT) 2011 UKFTT 138 (TC).

HMRC to challenge SDLT arrangements but there may be an opportunity to claim a repayment!
  • RPC
  • United Kingdom
  • January 28 2011

The stamp taxes unit of HM Revenue & Customs (HMRC) is to become more active in challenging stamp duty land tax (SDLT) avoidance arrangements and poor compliance.