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SDLT questions and answers

Marc Selby reviews HMRC’s answers to three practical SDLT question

This is the final instalment in the series on the Q&A Session in the STPG Conference 2009 (the previous articles being in issue 1021 22 March 2010 and Issue 1032 7 June 2010).

This article includes and comments on three Q&As land acquired by an authority with CPO powers registration of land transactions and SDLT on substantial performance of an agreement for lease.

However those Q&As are prefaced by two comments.

First it will not have escaped readers’ attention that this article has been published more than nine months after the STPG’s 2009 Conference. This delay whilst unfortunate has arisen because it has taken time for HMRC to formulate and clear for publication some of the Answers and additionally following comments by the writer and others in response to...

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