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Stamp duty land tax

Expert commentary and practical guidance from ICAEW related to stamp duty land tax in the UK regime.

In this section

June 2017 Tax Club – property taxes

There has been a plethora of changes to property taxes recently. Gabelle partner Caroline Fleet spoke about the new rules at June 2017’s Tax Club meeting, covering anti-avoidance measures, buy-to-let properties, CGT, IHT and SDLT. Randeep Dhaliwal reports

Is SDLT a hidden GP retirement tax?

SDLT is a tax on transfers of land ownership that many GPs approaching retirement may not realise applies to them. Nils Christiansen, Managing Partner at DR Solicitors, outlines how it works and the key points to be aware of.

Scrap stamp duty to get country moving

February 2017: While stamp duty might raise billions for the government, it is putting a real brake on social and economic mobility, and should be abolished, argues Malcolm Bacchus.

TAXguide 06/17: Budget Analysis

Read the Tax Faculty’s comprehensive summary of the Spring Budget 2017, covering all new announcements relating to: Making Tax Digital; business and company taxes; rates and allowances; personal and employment taxes; pensions and savings; and VAT and duties.

TAXGUIDE 08/15

Non-domiciliary announcements made at summer budget 2015

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Abbey Tax.

Abbey Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

ICAEW REP 136/17

Traffic light assessment autumn budget 2017

ICAEW REP 152/16

Land transaction tax and anti-avoidance of devolved taxes (Wales) bill

ICAEW REP 121/16

Finance Bill 2016: Clause 136: Stamp duty: Acquisition of target company’s share capital

ICAEW REP 94/16

Finance Bill (No 2) 2016 Clause 117: SDLT Higher rates for additional dwellings etc

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Stamp duty and other tax on property

HMRC hub with links to guidance on filing SDLT returns, tax on specific transactions, stamp duty before December 2003, and exemptions.

Stamp Duty Land Tax Manual

HMRC internal manual providing guidance on SDLT, including information on reliefs and exemptions.

Revenue Scotland

Authority responsible for the management and collection of Scotland's devolved taxes providing guidance on Land and Buildings Transaction Tax, Scottish Landfill Tax, LBTT and leases, and Air Departure Tax.

Global Tax Report 2017

Survey from property consultants Knight Frank providing an overview of the tax costs and non-tax costs for foreign investors in prime real estate across key cities around the world.

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