STAMP-DUTY-LAND-TAX

SDLT: anti-avoidance legislation SDLT was introduced by FA 2003 and it was a sign of the times in 2003 that the provisions did not contain any anti-avoidance provisions of note. The first version of FA 2003 s 75A introducing notional...

Peter Jackson (Taylor Wessing) examines the tax issues surrounding a UK REIT group which wishes to purchase shares in a UK resident and a non-UK resident SPV.

Andrew Levene (BKL) answers a query on the tax issues surrounding a wealthy Hong Kong businessman's investment in UK property.

A variety of straightforward commercial lease transactions can fail to qualify for the usual SDLT reliefs merely because the lessor or lessee is acting through a nominee, Simon Yeo (KPMG) explains

Andrew Levene (BKL) answers a query on the sale of residential property owned by a company.

For private clients, this Budget was ‘one of the most disturbing of recent times’, writes Robert Field.

Nigel Popplewell reviews the Budget changes, including the reduced thresholds for the ATED and 15% SDLT rate.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.