Marc Selby reviews HMRC's answers to six questions on the law and practice of SDLT. Comments on questions concerning surrenders and re-grants of leases and on the time limit for amending land transaction returns reveal clear differences between the views of HMRC and the STPG.
This article is part of a series in which HMRC answer questions on SDLT posed by the writer and other Stamp Tax Practitioners Group (STPG) members.
As previously the writer is grateful to Nick John of the Birmingham Stamp Office for his co-operation in preparing HMRC’s answers.
Why is FA 2003 Sch 15 para 17A (concerning the withdrawal of money etc from a...
