Patrick Cannon, barrister at Tax Chambers, 15 Old Square offers a practical guide to the new SDLT disclosure rules
Patrick Cannon barrister at Tax Chambers 15 Old Square offers a practical guide to the new SDLT disclosure rules
Since 1 August 2005 disclosure has been required of certain stamp duty land tax (SDLT) schemes. This article is intended to provide an easy-to-use guide to the SDLT disclosure rules. It is an initial impression of the new rules and the views expressed may alter as experience of the operation and effect of the new rules is gained. The new rules have been built onto and incorporate most of the direct tax scheme disclosure rules that were already in existence on 1 August 2005 in relation to employment and financial products referred to here as...
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Patrick Cannon, barrister at Tax Chambers, 15 Old Square offers a practical guide to the new SDLT disclosure rules
Patrick Cannon barrister at Tax Chambers 15 Old Square offers a practical guide to the new SDLT disclosure rules
Since 1 August 2005 disclosure has been required of certain stamp duty land tax (SDLT) schemes. This article is intended to provide an easy-to-use guide to the SDLT disclosure rules. It is an initial impression of the new rules and the views expressed may alter as experience of the operation and effect of the new rules is gained. The new rules have been built onto and incorporate most of the direct tax scheme disclosure rules that were already in existence on 1 August 2005 in relation to employment and financial products referred to here as...
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:
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