Sdlt, trusts and probate
Hutton, Matthew
Sdlt, trusts and probate - 2005 - New Law Journal 155(7197) 21 October 2005 1589-1590(2) .
Discusses the implications of stamp duty land tax (SDLT) for trustees and personal representatives. Warns that since 1 December 2003, a trustee is personally liable for SDLT or interest for which the trustees as a body are liable in respect to a transaction in land which occurred before they became a trustee. Considers practical matters affecting trusts, settlements and wills and probate, and the implications of a debt or charge route on the family home.
STAMP DUTY LAND TAX
FINANCE ACT 2003
TAXATION OF CHARGEABLE GAINS ACT 1992
INHERITANCE TAX ACT 1984
Sdlt, trusts and probate - 2005 - New Law Journal 155(7197) 21 October 2005 1589-1590(2) .
Discusses the implications of stamp duty land tax (SDLT) for trustees and personal representatives. Warns that since 1 December 2003, a trustee is personally liable for SDLT or interest for which the trustees as a body are liable in respect to a transaction in land which occurred before they became a trustee. Considers practical matters affecting trusts, settlements and wills and probate, and the implications of a debt or charge route on the family home.
STAMP DUTY LAND TAX
FINANCE ACT 2003
TAXATION OF CHARGEABLE GAINS ACT 1992
INHERITANCE TAX ACT 1984