Sharron Carle, Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc, offers further insight into the new SDLT provisions applying to partnership transactions
Sharron Carle Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc offers further insight into the new SDLT provisions applying to partnership transactions
The amended Schedule 15 of Finance Act 2003 was drafted primarily as an anti-avoidance tool. It is like most reactive legislation: drafted hastily to meet Government objectives; accordingly some parts appear not to have been well thought out. The result on first look resembles a jigsaw puzzle containing a lot of sky.
Gordan Keenay in his article 'Stamp Duty Land Tax' (The Tax Journal Issue...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Sharron Carle, Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc, offers further insight into the new SDLT provisions applying to partnership transactions
Sharron Carle Senior Manager at Premier Strategies Ltd and Head of Stamp Taxes at Tenon Group plc offers further insight into the new SDLT provisions applying to partnership transactions
The amended Schedule 15 of Finance Act 2003 was drafted primarily as an anti-avoidance tool. It is like most reactive legislation: drafted hastily to meet Government objectives; accordingly some parts appear not to have been well thought out. The result on first look resembles a jigsaw puzzle containing a lot of sky.
Gordan Keenay in his article 'Stamp Duty Land Tax' (The Tax Journal Issue...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")