Patrick Cannon's end of year review
Rupert Shiers looks at the compliance related provisions
HMRC’s Stamp Taxes Bulletin for November includes items on the new penalties regime for SDLT; recent updates to guidance; how the forthcoming increase in the standard rate of VAT affects the calculation of SDLT on leases; changes in th
Neil Warriner, Michelle Williamson and John Tolman review HMRC’s recent guidance on when an LLP can form part of a group for SDLT and stamp duty purposes
Marc Selby reviews HMRC’s answers to three practical SDLT question
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 3), SI 2010/1877, remove multiple charges to stamp duties from certain transactions made on a multilateral trading facility.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations, SI 2010/1818, and The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.
Your impartial need-to-know guide to the coalition Government's emergency Budget
The increased frequency of corporate sales where the companies debt is not refinanced raises new concerns on the stamp duty costs of managing the debt. Simon Yeo reconsiders the basis for these worries
Marc Selby reviews HMRC-approved answers to a question concerning SDLT on options