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Stamp duty land tax


The new stamp duty land tax came into force on 1 December 2003. The Inland Revenue site dealing with SDLT is here.

A SDLT calculator can also be found on the website of solicitors Charle Russell.

The Landlord Zone's page dealing with SDLT can be found here.

Articles:
  • "Land tax: the basics" by Reg Nock - A guide to some of the fundamental concepts of stamp duty land tax (Solicitors Journal, 11 July 2003, p803).
  • "Commercial Leases and Stamp Duty Land Tax" by Emma Slessenger - A very clear summary of the changes (Landlord and Tenant Review, vol 7, issue 6, p118).
  • "Get to grips with stamp duty regime" by Charles Ward - A useful article for the complete beginner giving an overview of the new regime. (Estates Gazette, 2 October 2004, p147)
  • SDLT alert (1) by RS Nock First in a series of two articles on SDLT. This one deals with a number of problems caused by amendments to the regime. (Solicitors Journal, 20 January 2006, p45).
  • SDLT alert (2) by RS Nock Second of two articles compliance and completing the form. (Solicitors Journal, 27 January 2006, p81).
  • "A different type of tax" by Peta Dollar, Dechert LLP - More help on trying to understand this tax. (Estates Gazette, 7 January 2006, p94)



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