Land & property

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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?

MIKE ARNOLD brings us up to date on Customs' position on the treatment of sales of interests in general and limited partnerships with real estate interests.

Back To Basics

Valuable Reliefs

NICK HUGHES explains the rules of business property and agricultural property reliefs.

MICHAEL RIDSDALE and JONATHAN HAYDEN continue their discussion of the draft legislation which will implement the Inland Revenue’s modernisation of stamp duty.

CHRIS HART and MARTIN SHEARD, vice-chairman and chairman of the taxation policy panel of the Royal Institution of Chartered Surveyors, comment further on the replies to a recent Readers' Forum query concerning agricultural tenancies

MATTHEW HUTTON MA (Oxon), FTII, AIIT, TEP, Chartered Tax Adviser and Farmer, investigates the impact of the tax régime on agricultural tenancies

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