Stamp Duty Land Tax (SDLT) Technical News

Issue 6

Announcements made relating to SDLT in the Pre-Budget Report (October 2007), HMT consultation on use of SPVs and extension of SDLT disclosure rules to residential property, SDLT relief for Zero-Carbon Homes, 75A notional land transactions, Code of Practice 10 (COP 10) requests, Surrender of a lease for little or no consideration, Provisions for relief from forfeiture of a lease, Previous issues of the SDLT Technical News, Quick Links. Technical Newsletter 6 (PDF 71K).

Issue 5

SDLT Finance Act changes 2007, Finance Act 2007 measure in relation to form SDLT 60, Section 75A Finance Act 2003, Partnership Property, SDLT Code of Practice 10 Extension, SDLT1 question 9 (Are you claiming relief?) – the charities registration number that should be entered, SDLT6 - guidance on SDLT1 Question12 (What form does the consideration take?) - code 34 or 37, Stamp Taxes Online Service - linked freehold transfer and grant of new lease, Consideration and exchanges, Section 77, Transfer of property on winding up - loan from shareowners, Previous issues of the SDLT Technical News, Quick Links. Technical newsletter 5 (PDF 106K)

Issue 4

SDLT changes included in the Pre Budget Report, The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006: interim guidance on section 75A Finance Act 2003, Group Relief ‘Arrangements’,
Stamp Duty Land Tax: Finality and ‘Discovery’, Legislation governing payment of SDLT, When an SDLT1 needs to be submitted where an agreement or contract previously notified because of ‘’substantial performance’’ needs to be notified again on ‘’completion’’, Lease transactions for seven years or more with no chargeable consideration, Changes to backdating on renewal leases, Previous issues of the SDLT Technical Newsletter, Quick Links. Technical Newsletter 4 (PDF 63K)

Issue 3

Renaming of the SDLT Technical Newsletter, Budget 2006 and Finance Act 2006 changes, Comparative SDLT treatment of lease extensions and renewals, Consideration, SDLT implications of some common land transactions associated with marriage, divorce and civil partnership, Goodwill, SDLT: Guidance on Paragraph 2(4A) of Schedule 7, Finance (No 2) Act 2003, Previous issues of the SDLT Technical Newsletter, Quick Links. Technical Newsletter 3 (PDF 70K)

Issue 2 (PDF 200K)

Information on shared ownership leases, working enquiry cases and exchanges.

Issue 1 (PDF 136K)

Comparative SDLT treatment of lease extensions and renewals, Right to Buy, Notification and substantial