Stamp Taxes Bulletin – June 2009

This is the first Stamp Taxes Bulletin, which amalgamates the former publications 'Technical Newsletter' and 'Practitioners Newsletter' following the update of our website. The archive versions of these will be withdrawn as soon as any relevant content is updated in either guidance or the appropriate manual. These bulletins will also be withdrawn when the appropriate updates are made. HM Revenue & Customs (HMRC) will retain copies of all withdrawn items for reference.

It is intended to publish three times a year, around the legislative cycle of Finance Bill, Royal Assent and Pre-Budget Report. Please let us know (by email to John Gair) if there is any subject that you would like covered in future bulletins.

Current Topics

• Alternative Finance Investment Bonds
• Extension of temporary residential threshold
• Registered Providers of Social Housing
• Rent to Shared Ownership Lease (Rent to Homebuy)
• Purchase of freehold by tenants of flats
• Undertaking
• Goodwill
• Disagreements and Appeals
• Tribunals
• Local Authority codes for new Unitary Authorities
• Land Registry – Leases of more than seven years – Requirement for registration

Guidance

• Further Returns
• Zero Carbon Homes Relief
• Sale and Leaseback
• Transactions involving Pension Funds
• Transfer to a connected company
• Works as consideration (additional examples)
• Exercise of collective rights
• Guidance updates made recently