Stamp Taxes Bulletin - June 2010

This is the third edition of the Stamp Taxes Bulletin, which will be available until superseded by the next edition.

Feedback on this bulletin or any other topic is welcomed. We would also welcome suggestions for topics to be covered in future bulletins.

Email feedback or suggestions to John Gair.

Contents

  • Land
    • Relief for first-time buyers
    • New 5 per cent band for residential property – effective 6 April 2011
    • Partnerships – anti-avoidance measure
    • New rules for overpayment claims – effective 1 April 2011
    • Paper notification – payment of SDLT
  • Land and Shares
    • Bulletins June and November 2009
    • Withdrawal of Practitioners and Technical News
  • Shares
    • Shares issued to an EU clearance service – retrospective anti-avoidance measure
    • Relief for members of clearing houses
  • Guidance
    • First-time buyers
    • Rent taken into account
    • Further Returns
    • In preparation
    • Recent changes