Article by Matthew Hutton, joint author of the eBook 'Stamp Duty Land Tax'. This article appeared in the July 2004 issue of Tax Adviser. This article follows up First impressions of SDLT
by Patrick Cannon, which appeared in Tax Adviser in August 2003, and an article by this writer in the December 2003 issue, Stamp duty land tax on leases
. The water that has since flowed under the bridge in the first eight months or so of the life of SDLT may be found largely, though not exclusively, in this year's Finance Act
, of which the most significant part relates to partnerships.
In what follows, reference is made to cl. 282-288 and Sch. 37-39 of the Finance Bill. Not only might the content be subject to some change, but also the final section and schedule numbers in FA 2004 will inevitably be different.
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July 2004 by