Stamp duty land tax
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Goode Cuisine Co Ltd v Commissioners of HM Revenue and Customs
Stamp duty land tax – Higher rate – High value residential transactions – Appellant appealing against closure notice issued by respondent commissioners requiring appellant to pay additional stamp duty land…
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Crest Nicholson (Wainscott) and others v HM Revenue and Customs Commissioners
Stamp duty land tax – Avoidance – Sub-sale – Appellant companies entering into scheme involving reduction in capital by distribution in specie of land – Respondent commissioners issuing SDLT determinations…
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The Court of Appeal has upheld retrospective legislation closing a stamp duty tax loophole that was being abused.
The primary issue in R (on the application of APVCO 19 Ltd) v HM Treasury [2015] EWCA Civ 648; [2015] PLSCS 196, which began life in the courts here was…
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The tables have been turned on taxpayers who devise artificial and abusive methods of avoiding stamp duty land tax.
The Finance Act 2003 introduced an entirely new regime for the payment of stamp duty. The government explained that it was concerned about avoidance of stamp duty by a minority,…
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PP 2013/120
Sale of land Stamp Duty Land Tax
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PP 2010/160
The Finance Act 2003 requires taxpayers to ensure that stamp duty land tax (SDLT) returns are filed on time. Taxpayers who submit late returns render themselves liable to pay fixed…
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PP 2004/1
Housebuyers looking to avoid full stamp duty by purchasing fixtures separately may face the taxman’s wrath under the SDLT regime. In the past, sellers of properties close to the £250,000…
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PP 2003/73
Tenants may find themselves out of pocket when the stamp duty land tax (SDLT) regime comes into force on 1 December.