000			01348cad a22002175a 4500
001			L141752
008			071218e20071217xxk f f000 0 eng d
035			_a(Sirsi) u141752
041	0		_aeng
110	1		_aUnited Kingdom _bHM Treasury
245	0	0	_aStamp duty land tax _bensuring fairness for all, a consultation document _h[electronic resource]
260			_aLondon _bHM Treasury _c2007
520			_aSeeks views on the government's plans to introduce an indirect property charge on Special Purpose Vehicles (SPVs). These are private companies set up for the sole purpose of transferring high value residential property to another individual by selling shares in the company. This avoids the need to pay Stamp Duty Land Tax (SDLT) as would happen in a simple transaction. The indirect charge would equate to the SDLT which would be paid, thus removing the incentive to use the SPVs. Contains a partial impact assessment on the proposal. Responses are due by 8 February 2008.
521	1		_aAdvanced
590			_aKA
650	2	4	_aSTAMP DUTY LAND TAX
651		4	_aUnited Kingdom _y
690			_aPROPERTY-PROPERTY TAXATION-STAMP DUTY LAND TAX
856	4	0	_uhttps://www.hm-treasury.gov.uk/consultations_and_legislation/stamp_duty/consult_stampdutyfairness.cfm _zView the consultation free of charge at www.hm-treasury.gov.uk...
942			_n0
999			_c107757 _d107757