HMRC has published additional guidance on completion of the stamp duty land tax return.
Marc Selby reviews HMRC's answers to six questions on the law and practice of SDLT. Comments on questions concerning surrenders and re-grants of leases and on the time limit for amending land transaction returns reveal clear differences between the views of HMRC and the STPG.
Lakshmi Narain outlines the key tax issues
HMRC’s stamp taxes online service will be unavailable from midnight on Friday 24 June to 7.00 am on Monday 4 July, due to a scheduled upgrade of the IT system.
We’ve now had a year to get used to the coalition government, so this feels like a good time to look at how tax law, as it affects the property industry, is evolving.
Clive Jones reviews the current tax landscape
How to avoid common traps for the unwary in the SDLT code, by Ben Eaton and Katie Leah
Peter Jackson and James Stewart on the new insight provided by revised HMRC guidance on the application of s 75A
Marc Selby explains why, in light of s 75A, it may be important make a Langham v Veltema disclosure in relation to SDLT