Stamp Duty Land Tax
This part of the topic index contains resources on stamp duty land tax. Please select the resource that you require by clicking on the relevant tab below.
17
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Stamp duty land tax disclosure: overview This note provides an overview of the stamp duty land tax (SDLT) disclosure regime. | Practice note: overview | Maintained |
| 2 | Buying an interest in property: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of a property purchase. | Practice notes | Maintained |
| 3 | Leases: tax Many commercial property transactions are, potentially, liable to direct and indirect taxes. This practice note considers the tax treatment of leases. | Practice notes | Maintained |
| 4 | SDLT and agreements for lease The SDLT treatment of agreements for lease. | Practice notes | Maintained |
| 5 | SDLT and contracts for the transfer of land The stamp duty land tax (SDLT) treatment of sale contracts for the transfer of land. | Practice notes | Maintained |
| 6 | SDLT and development agreements An overview of the SDLT issues that can arise in the context of land development. | Practice notes | Maintained |
| 7 | SDLT and option and pre-emption agreements An outline of the application of SDLT to options and pre-emption agreements. | Practice notes | Maintained |
| 8 | SDLT and partnerships The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime. | Practice notes | Maintained |
| 9 | SDLT and property transactions An overview of materials on Stamp Duty Land Tax. | Practice notes | Maintained |
| 10 | SDLT and residential property: the new top SDLT rate A note that looks at the new top rate of SDLT for residential property introduced in the 2012 Budget and how the 7% rate, effective from 22 March 2012, applies to typical land transactions where the purchaser is an individual. | Practice notes | Maintained |
| 11 | SDLT and stamp duty rates (for land) A note on the rates of SDLT on land transactions and the historic rates of stamp duty applicable to transfers of property other than shares. | Practice notes | Maintained |
| 12 | SDLT and the grant of a lease A practice note discussing the SDLT treatment of the grant of a new lease. | Practice notes | Maintained |
| 13 | SDLT disclosure regime Since 1 August 2005, disclosure has been required of certain stamp duty land tax schemes. The rules build on and incorporate most of the direct tax disclosure rules. | Practice notes | Maintained |
| 14 | SDLT relief for land transactions in disadvantaged areas A practice note on the relief from SDLT for land transactions involving land situated in disadvantaged areas. | Practice notes | Maintained |
| 15 | SDLT reliefs for residential property An outline of the cases where relief from stamp duty land tax (SDLT) is available for residential properties from 1 December 2003. | Practice notes | Maintained |
| 16 | SDLT reliefs for the public sector and other bodies An outline of the cases where public sector or other bodies benefit from reliefs from SDLT from 1 December 2003. | Practice notes | Maintained |
| 17 | Stamp duty land tax This practice note considers the practical impact of stamp duty land tax in the context of commercial transactions. | Practice notes | Maintained |