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A Wing And Some Layers

10 March 2005 / Patrick Cannon
Issue: 3998 / Categories: Comment & Analysis , Land & property

Has there been a failure to consult properly on the drafting of stamp duty land tax provisions? PATRICK CANNON describes some anomalies and problems for tax and property advisers.

MORE CONSULTATION DOES not necessarily mean better legislation. Stamp duty land tax (SDLT) was probably the most consulted upon tax in history and yet from the start it has been clear that the legislation contains many anomalies and uncertainties. How can this be?

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