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Some Current Difficulties & Developments in SDLT

In a two-part article, Patrick Cannon looks at some recent changes plus some matters of current debate in SDLT, drawing on extracts from the forthcoming new edition of his book Tolley's Stamp Taxes 2006–07

 
In a two-part article Patrick Cannon looks at some recent changes plus some matters of current debate in SDLT drawing on extracts from the forthcoming new edition of his book Tolley's Stamp Taxes 2006–07
 
This article takes an ad hoc look at some areas of current difficulty and change in SDLT. But first something should perhaps be said about certain aspects of the current practice of HMRC in 'consulting' certain interested groups about possible or planned changes to tax law and practice.
 
Whilst open and transparent consultation is welcome it seems that HMRC and...

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