- Last Updated: 28 March 2014
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
Enjoying the Practical Tax content on www.rossmartin.co.uk?
Sign up now to receive a unique FREE Tax Planning Tips and Advice Guide & our FREE Newsletter.