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SDLT Three Years On

Gordon Keenay, Deputy Head of KPMG's Stamp Taxes Group, reviews this semi-mature tax against what we might have expected and asks where SDLT will go next

 
Gordon Keenay Deputy Head of KPMG's Stamp Taxes Group reviews this semi-mature tax against what we might have expected and asks where SDLT will go next
 
You may like me have paused last 1 December to reflect that we had reached SDLT's third anniversary — and perhaps you celebrated the event with colleagues. The Treasury had put together a present for the little tax but we had to wait five days for the mini-GAAR to be unwrapped in the Chancellor's Pre-Budget Report. It seems a good time to take stock of the position we have reached compared with how we saw things when SDLT was originally...

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