| 000 | 01168cab a22002295a 4500 | ||
|---|---|---|---|
| 001 | L143764 | ||
| 008 | 080529e20080524xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u143764 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aLegg, Jonathan | |
| 245 | 0 | 0 | _aDefusing the bomb |
| 260 | _c2008 | ||
| 490 |
_aEstates Gazette _v(0820) 24 May 2008, 126-128(3) |
||
| 520 | _aConsiders changes in the rules governing Stamp Duty Land Tax (SDLT). The Finance Act 2007 ruled that any change in the income-sharing structure within a partnership constituted the transfer of an interest to a property investment partnership. This caused many partnerships to pay SDLT twice on the same property. It is proposed that the Finance Bill 2008 exempt a number of transactions from these rules, including gifts. Also reports on changes to a number of problems inherent in the SDLT relief available regarding property transferred between associated companies, known as group relief. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aFINANCE BILL 2008 |
| 650 | 2 | 4 | _aFINANCE ACT 2003 SCHED 15 |
| 650 | 2 | 4 | _aFINANCE ACT 2007 |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c80264 _d80264 |
||