The land transaction return

Hutton, M.

The land transaction return - 2004 - Taxation 152(3943) 5 February 2004, 434-436 and 463-465(6) .

The first part of this two part article introduces the stamp duty land tax compliance documentation commonly referred to as SDLT 1. Gives advice on filling out the form and provides a commentary to the first 48 boxes which are mainly concerned with details of the new lease. The concluding part comments on the boxes 49 to 71 of the form. Looks at the three supplementary forms and suggests some preliminary information to be sought from the purchaser in order to enable accurate completion of the form.


STAMP DUTY
STAMP DUTY LAND TAX
FINANCE ACT 2003
STAMP DUTY LAND TAX (ADMINISTRATION) REGULATIONS 2003
SDLT 1