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Two Stamp Taxes Cases

Kate Willis, Secretary of the STPG, reports on two SDLT case studies

 
Kate Willis Secretary of the STPG reports on two SDLT case studies
 
This article continues The Tax Journal's series of articles based on presentations made at the successful and well-attended third annual Stamp Taxes Practitioners Group (STPG) conference which included two case studies interspersed between the main presentations. As secretary of the STPG I am happy to summarise those two cases studies.
Bare Trustees and Leases
 
John Shallcross of Blake Lapthorn took delegates through a topical case study involving the grant of a lease by a bare trustee. For stamp duty land tax (SDLT) purposes where a lease is granted to or by...

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