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finance act 2003
stamp duty on leases
free standing transfer
finance act 2013
stamp duty land tax sub-sale rules
hmrc
what is a sub sale
plc
3 Dec 2014 Stamp duty land tax implications of sub-sales between connected parties. Land Tax Manual SDLTM33110, and Property Income Manual PIM 1030. for sub-sale relief (referred to in HMRC's guidance for completing SDLT
6 May 2014 Details of the main reliefs available for Stamp Duty Land Tax (SDLT) or acquisition relief. These are explained in the SDLT manual. Contents
The Stamp Duty Land Tax (SDLT) regime for sub-sales and the like (e.g. The sub-sale agreement between B and C is the pre- completion transaction.
10 Sep 2013 Despite representations having been made there appears to be a technical problem with the new SDLT sub-sale rules (relating to sub-sale
7 Mar 2016 Exemptions and reliefs: reliefs: stamp duty group relief - Statement of . of duty on the transfer of property into a group by means of a sub-sale,
11 Dec 2014 Stamp Duty Land Tax rules for pre-completion transactions are in Schedule 2A of the Finance Act 2003. The new rules replaced the old regime
15 Oct 2013 For years, sub-sale relief has allowed many to minimise double charges to SDLT, and for others it has offered a convenient way to make
The rules governing the availability of SDLT relief for certain qualifying HMRC in first SDLT section 75A case (detailed update) •; HMRC targets SDLT sub-sale
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