HMRC have updated their Stamp Duty Land Tax Manual.
The section “Scope: What is chargeable: Land transactions: Main subject matter FA03/S43(6)” has been updated. An example has been removed as “it introduces complex areas and potential inaccuracies that are not appropriate for comment in guidance”.
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00290
Related content from Claritax Books
Stamp Duty Land Tax is a well-written, user-friendly guide to the complexities of SDLT, written for accountants, solicitors and other tax professionals, with plenty of worked examples. Topics covered include basic principles, leasehold transactions, partnerships, trusts, reliefs, anti-avoidance legislation and recent tribunal decisions. Full reference is made throughout to relevant legislation, case law and guidance from HMRC.
