The Stamp Taxes Practitioners Group and the CIOT have issued a joint “briefing for Parliamentarians” on the Stamp Duty Land Tax (Reduction) Bill.
The briefing aims to help to correct various technical faults in relation to SDLT first-time buyers’ relief.
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.