Guidance
Stamp Duty Land Tax group relief
Summary of the key points arising from a meeting between representative bodies - the British Property Federation, the Chartered Institute of Taxation, the Law Society and the Stamp Taxes Practitioners' Group - with HM Revenue and Customs Stamp Taxes on 3 July 2013.
Documents
Details
The meeting arose out of uncertainty surrounding HM Revenue and Customs Stamp Taxes鈥� current approach to the availability of Stamp Duty Land Tax group relief, and in particular the application of the targeted anti-avoidance rule in Finance Act 2003 Schedule 7 paragraph 2(4A), in the context of intra-group asset transfers following corporate acquisitions.
Updates to this page
Published 7 August 2013