Stamp Duty Land Tax

News & Analysis as of

Scotland: Land and Buildings Transaction Tax rates and bands announced

John Swinney, the Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for the Land and Buildings Transaction Tax (LBTT) as part of the Scottish Draft Budget for 2015-16....more

Tax Newsletter - July/August 2014 (China & Hong Kong)

Welcome to the latest July/August 2014 issue of our Tax Newsletter. We saw a number of legislative developments taken place in the PRC and Hong Kong in the past two months that might bring about legal and tax...more

Tax Newsletter - May/June 2014 (China & Hong Kong)

Editorial Note: Welcome to our redesigned Tax Newsletter. You will notice we have streamlined the publication and will now publish bi-monthly instead of quarterly. For major developments that may be highly...more

Stamp duty and SDRT exemption: recognised growth markets

As first announced in Budget Speech 2013, the Finance Bill 2014 abolishes, with effect from 28 April 2014, stamp duty and stamp duty reserve tax (SDRT) on transactions in shares and securities admitted to trading on a...more

2014 U.K. Budget: Impact on Alternative Asset Managers

Chancellor George Osborne delivered his fifth coalition Budget today. In a wide-ranging statement, there are a significant number of tax-focused proposals that will make changes across the U.K. tax system. Some of these...more

Resolving Islamic finance disputes through international arbitration

The tendency to favor litigation - Litigation through the courts is the most well-known method of determining disputes. A recent judgment of the UK Tax Chamber of the First Tier Tribunal published on the 15th July 2013...more

Project Blue: A Stamp Duty Land Tax Case That Made Headlines

In July 2013, the Stamp Duty Land Tax (SDLT) case of Project Blue Ltd v. HM Revenue & Customs, concerning the high-profile development of Chelsea Barracks, was the first real test of the SDLT’s broad anti-avoidance rule...more

Simplifying Leaver Provisions?

Introduction - In response to the Nuttall Review of Employee Ownership, the Government has introduced the Companies Act 2006 (Amendment of Part 18) Regulations 2013 (the Regulations) which entered into force on 30...more

It’s Like Déjà Vu – All Over Again – NSW Defers the Abolition of Stamp Duty

Abolition of NSW duties deferred again - The NSW Government has indicated that the abolition of Inter-Governmental Agreement taxes, including duties on: - marketable securities (shares and units) - ...more

Overriding Interest - Spring 2013

In this issue: - The Green Deal - Impact on Commercial Real Estate - High Value Residential Property Tax - Announcements and Events - Transaction Profile - Focus on Henderson Global Investors...more

SDLT Schemes: The Good, The Bad and The Ugly

The Chancellor had previously warned that he would “not hesitate to move swiftly, without notice and retrospectively” to counter aggressive and widely marketed Stamp Duty Land Tax (SDLT) schemes. Last week, when announcing...more

Finance Bill 2013: New Residential Property Taxes in the United Kingdom

This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have...more

Tax Changes Affecting Owners of UK Residential Property

Summary - In April this year the Government is introducing new taxes on UK residential property with a value of £2 million or more (high value residential property) that are owned indirectly through corporate and certain...more

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