HMRC’s stamp taxes online service will be unavailable from midnight on Friday 24 June to 7.00 am on Monday 4 July, due to a scheduled upgrade of the IT system.
We’ve now had a year to get used to the coalition government, so this feels like a good time to look at how tax law, as it affects the property industry, is evolving.
Clive Jones reviews the current tax landscape
How to avoid common traps for the unwary in the SDLT code, by Ben Eaton and Katie Leah
Peter Jackson and James Stewart on the new insight provided by revised HMRC guidance on the application of s 75A
Marc Selby explains why, in light of s 75A, it may be important make a Langham v Veltema disclosure in relation to SDLT
Kevin Ashman and Aaron Burchell review some key SDLT issues for transactions involving partnerships, on which HMRC have recently published guidance
Although Stamp Duty Land Tax was introduced in December 2003, it was not (with the exception of some penalty cases) until the release of the decision in DV3 RS Limited Partnership v HMRC [2011] TC01012 on 17 March 2011 that the judiciary first opined on the provisions of FA 2003 Part 4.
The Stamp Duty and Stamp Duty Reserve Tax (SIX Swiss Exchange AG)(Recognised Foreign Exchange) Regulations, SI 2011/1085, prescribe the SIX Swiss Exchange AG as a recognised foreign exchange for the purposes of stamp duty an