HM Revenue & Customs have now published a chapter on Partnerships in their Stamp Duty Land Tax (SDLT) Manual.

This chapter is long overdue; the basics rules for SDLT and partnerships were established in Schedule 15 of the 2003 Finance Act. Partnership SDLT can be complicated and a steady stream of modifications in subequent Finance Acts have added to the confusion. 

Source: HMRC SDLT Manual

 

 

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