A cause for confusion once more

Ashman, Kevin

A cause for confusion once more - 2012 - Estates Gazette (1201) 7 January 2012, 52(1) .

HM Revenue and Customs (HMRC) has issued new guidance on Stamp Duty Land Tax (SDLT) on land exchanges in the Stamp Taxes Bulletin 2/2011. Notes that this guidance seems to have caused some confusion and legislating and curbing the effects of this guidance has led to uncertainty in the law's application.


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