Stamp Duty Land tax (SDLT) Technical News (formerly Newsletter) Issue 3 - September 2006

Contents

Renaming of the SDLT Technical Newsletter
This publication has now been renamed SDLT Technical News.

Budget 2006 and Finance Act 2006 changes
The Budget 2006 and Finance Act 2006 included a number of measures clarifying existing SDLT legislation and making further provisions.

Comparative SDLT treatment of lease extensions and renewals
Up-to-date information is contained in the revised SDLT lease manual.

Consideration
Advice on working out the amount of consideration to be entered on the SDLT1 Return.

SDLT implications of some common land transactions associated with marriage, divorce and civil partnership
SDLT implications of property transfers on marriage, divorce and civil partnerships.

Goodwill
A reminder about goodwill.

SDLT: Guidance on Paragraph 2(4A) of Schedule 7, Finance (No 2) Act 2003
New restrictions on the availability of SDLT group relief.

Previous issues of the SDLT Technical Newsletter
How to obtain previous issues of this publication.

Quick Links
Stamp Taxes welcome page.