In the four years since stamp duty land tax (SDLT) was introduced, this entirely new system of charging tax on UK land transactions has been subject to numerous changes, many of them taking place during 2007. Transfers of UK land by or to partners into and out of a partnership and transfers of partnership interests, initially remained subject to the old stamp duty regime and only partnerships' land dealings with non-partners fell within SDLT.
January 16, 2008 at 07:18 PM
1 minute read
The original version of this story was published on Legalweek
In the four years since stamp duty land tax (SDLT) was introduced, this entirely new system of charging tax on UK land transactions has been subject to numerous changes, many of them taking place during 2007.
SDLT and partnerships
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