Partners' new duties
Evans, J.
Partners' new duties - 2003 - Estates Gazette (0350) 13 December 2003, 87(1) .
Looks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance.
FINANCE ACT 2004
LIMITED PARTNERSHIPS
PARTNERSHIPS
STAMP DUTY
STAMP DUTY LAND TAX
Partners' new duties - 2003 - Estates Gazette (0350) 13 December 2003, 87(1) .
Looks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance.
FINANCE ACT 2004
LIMITED PARTNERSHIPS
PARTNERSHIPS
STAMP DUTY
STAMP DUTY LAND TAX