Commentaries

Tax Memo


PART 8
Stamp taxes

 CHAPTER 1   Stamp duty land tax 

90000
Rattachements 42 FA 2003

 Stamp duty land tax (SDLT) is charged at a rising percentage of various bands of the consideration paid when land or property is bought or transferred. It applies to transactions involving land situated in England, Wales or Northern Ireland. 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 involv...

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