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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

Practical guidance

ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax

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.

Tax cut possible, says IFS expert

Despite Chancellor Jeremy Hunt saying it will be “virtually impossible” to cut taxes until the economic outlook improves, the deputy director and head of tax at the Institute for Fiscal Studies says it remains possible for individual taxes to be cut as early as the Autumn Statement. Writing in the Daily Telegraph, Helen Miller said individual measures could be considered, such as reforming stamp duty, council tax, or increasing taxes on capital gains.

Hunt under pressure to deliver tax cuts

Chancellor Jeremy Hunt is leaving a major decision on tax cuts "to the last minute" before next month's Autumn Statement, reported the Mail on Sunday. The Chancellor has reportedly been analysing Office for Budget Responsibility figures to assess whether he has any scope to deliver cuts such as a change to stamp duty rates.

Constant clashing on mixed usage SDLT

Stamp Duty Land Tax (SDLT) planning is important when buying a farm or selling part of farms “tax efficiently”. SDLT has been both in the headlines and subject to mailshot by “ambulance chasing” tax advisers looking for SDLT refunds. The case of Henderson Acquisitions Ltd v HMRC [2023] (TC8922) is an example of advisers looking for refunds of SDLT following the Bewley (TC6951) case on what qualifies as a derelict/unsuitable building and therefore be able to claim the non-residential rate of SDLT.

Energy saving materials and planning permission

The construction, maintenance and improvement of property is a key issue for almost all farmers. In this article Julie Butler considers two property related tax cases and their implications for the rural business.

Tax news in brief 29 March 2023

Highlights from the broader tax news for the week ending 29 March 2023, including: VAT penalty notices; the removal of the lifetime allowance; making MDR reports; Welsh Freeports; LBTT relief for green freeports; and an LBTT webinar series.

Markel Tax FAQs

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

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

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Stamp taxes

Practical advice on stamp taxes, including stamp duty land tax (SDLT) in England or Northern Ireland, land and buildings transaction tax (LBTT) in Scotland and land transaction tax (LTT) in Wales, in relation to incorporating or disincorporating a business.

Incorporation of a rental property business

A chapter discussing the tax issues to consider when incorporating a rental property business.

Wales - land transaction tax

A chapter providing an outline of Land Transaction Tax (LTT), which applies to most transactions over land in Wales from 1 April 2018.

Stamp taxes 2023-24

Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.


A chapter on partnerships in this annual guide for professional advisers, highlighting tax planning opportunities and potential pitfalls.

Residence for stamp duty land tax

A chapter on the new residence rules applying to stamp duty land tax (SDLT) and non-resident purchasers in the UK and Northern Ireland from April 2021.

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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 Land Tax relief for Freeports

Measure introduced in Budget 2021 offering full relief from SDLT on the purchase of land or property within Freeport tax sites in England, once they have been designated.

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.

Welsh taxes

Official information on devolved taxes in Wales with links to further guidance on and rates for Landfill Disposals Tax, Land Transaction Tax, and income 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.

A survey of the UK tax system

A document providing an overview of the UK tax system, describing how each of the main taxes works and setting them in historical context.

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