Tax Memo

Stamp taxes

 CHAPTER 1   Stamp duty land tax 

Rattachements 42 FA 2003

 Stamp duty land tax (SDLT) is charged as a percentage of the amount paid when land or property is bought or transferred. It applies to transactions involving land situated in the UK. The regime applies regardless of where the transaction is executed, where the parties are located or whether the transfer is effected by a legal document or otherwise.
This chapter deals with SDLT issues in general. For specific situations involving partnerships, groups and special reliefs see

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