MATTHEW HUTTON summarises some practical stamp duty and stamp duty land tax points arising in trusts and estates.
LORRAINE SWANSON provides practical guidance through the obstacles and hazards of lease transactions.
FINDING YOUR WAY through the stamp duty land tax (SDLT) maze is a bit like being a novice skier, one minute you are moving smoothly along the ski slope, the next you hit an obstacle and are hurtling off piste out of control. This article outlines some of the hazards that practitioners should be aware of when dealing with SDLT on lease transactions to enable them to avoid any accidents.
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.
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