Partners' new duties
Series: Estates Gazette ; (0350) 13 December 2003, 87(1)Publication details: 2003Subject(s): Summary: Looks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS67386 (Browse shelf(Opens below)) | 1 | Available | 124712-1001 |
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Looks at the Inland Revenue's proposals (to be included in the Finance Act 2004) to extend the scope of Stamp Duty Land Tax (SDLT) to include land transfers to partnerships, transfers of partnership interests and land transfers out of a partnership to a partner. Suggests revisions to these proposals to ensure that SDLT legislation conforms to the government's aim to promote fairness between taxpayers, reduce distortions and prevent avoidance.