SDLT: getting it right

Aitken, James

SDLT: getting it right - 2005 - Journal of the Law Society of Scotland 50(7) July 2005, 56-58(2) .

Round-up and assessment of the sources of help available in answering queries on the legal aspects of stamp duty land tax (SDLT). Covers the SDLT enquiry telephone helpline, Stamp Taxes website and "SDLT manual" (both on www.hmrc.gov.uk). Provides the author's views on what could be done to improve the running of SDLT in Scotland and includes a section on the new barcoded forms.