Sdlt, trusts and probate
Language: English Series: New Law Journal ; 155(7197) 21 October 2005 1589-1590(2)Publication details: 2005Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L131416 (Browse shelf(Opens below)) | 1 | Available | 131416-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
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.