SDLT alert (1)
Nock, R. S.
SDLT alert (1) - 2006 - Solicitors' Journal 150(2), 20 January 2006, 45-47(3) .
The Stamp Duty Land Tax has recently undergone another amendment in a bid to provide a suitable system for taxing leases. Although it is the fifth attempt at ironing out the errors, it is argued that many charging and compliancy problems will remain. This article is the first of a two-part report that describes how the amendments will impact upon premiums, rents and leases.
SDLT alert (1) - 2006 - Solicitors' Journal 150(2), 20 January 2006, 45-47(3) .
The Stamp Duty Land Tax has recently undergone another amendment in a bid to provide a suitable system for taxing leases. Although it is the fifth attempt at ironing out the errors, it is argued that many charging and compliancy problems will remain. This article is the first of a two-part report that describes how the amendments will impact upon premiums, rents and leases.