Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Cliona Murphy Tax Director Deloitte & Touche LLP discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
The most recent stamp duty reconstruction provisions are contained in Finance Act 1986 ss 75 and 76 in the form of a share-for-undertaking relief. With the introduction of Stamp Duty LandTax (SDLT) separate provisions were introduced in Finance Act 2003 Schedule 7 Part 2 paragraphs 7 and 8 replacing share-for-undertaking relief where the subject matter of the reconstruction is land. For land transactions s 75 relief has now...
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Cliona Murphy, Tax Director, Deloitte & Touche LLP, discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
Cliona Murphy Tax Director Deloitte & Touche LLP discusses the impact of the introduction of SDLT on reconstructions and the effective creation of two separate stamp tax regimes
The most recent stamp duty reconstruction provisions are contained in Finance Act 1986 ss 75 and 76 in the form of a share-for-undertaking relief. With the introduction of Stamp Duty LandTax (SDLT) separate provisions were introduced in Finance Act 2003 Schedule 7 Part 2 paragraphs 7 and 8 replacing share-for-undertaking relief where the subject matter of the reconstruction is land. For land transactions s 75 relief has now...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
