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1 Stamp Duty Land Tax MICHAEL THOMAS BA (Oxon), BCL (Oxon), BarristerofGray's Inn with contributions from KPMG Stamp Taxes Group Steven McGrady BA (Oxon), BCL (Oxon), sometime Lecturer in Law at Christ Church, Oxford and non-practising Solicitor Gordon Keenay MA (Cantab), Dip. Stat., PhD Consultant Editor DAVID GOY QC LLM, Barrister of thè Middle Temple CAMBRIDGE UNIVERSITÀ PRESS
2 Contents Preface ix The application ofsdlt to Scottano and Northern Ireland xi List oftables xii Table ofcases xiii Table ofstatutes xvi Table ofrates oftax xxii Glossary xxiii List of abbreviations xxxiii 1 Introduction and overview i A new tax on land transactions i The importance of SDLT 2 The inadequacy of stamp duty 3 The SDLT regime 4 Overview of thè charge to SDLT and other substantive provisions 4 Overview of thè SDLT compliance regime 7 Summary of thè substantive changes introduced by SDLT 8 Summary of procedura! changes introduced by SDLT 9 2 The charge to SDLT 10 Introduction 1 o A tax on land transactions 1 o A land transaction means thè acquisition of a chargeable interest ' Identifying thè taxpayer: who is thè purchaser? 16 When a land transaction takes effect for SDLT 17 3 The application of thè charge to SDLT to specific transactions other than ordinary sales 23 Introduction 23 Sub-sales and successive transactions 23 Options and rights of pre-emption 26
3 vi Contente Exchanges and partitions 29 Transactions involving interests under trusts 3 2 Transactions involving partnerships 35 Transactions wìth an overseas element and thè territorial scope of SDLT 37 SDLT and thè Private Finance Initiative 3$ Calculating thè liability to SDLT 42 Introduction 4 2 Identifying thè chargeable consideration 4 2 Valuing thè chargeable consideration 44 Exempt consideration 55 Consideration paid in thè forni of an annuity 57 Transfers to connected companies deemed to take piace at market value 58 Calculating thè amount of tax chargeable 60 Is thè land entirely residential property? 61 Linked transactions 64 Exemptions and reliefs 7 1 Introduction 7 Transactions exempted under Schedule No Chargeable consideration 7 2 Transactions in connection with divorce 73 Variation of testamentary dispositions 74 Public sector housing 74 Other exemptions and reliefs 7^ Disadvantaged areas relief 77 Sales of residential property to housebuilding company in exchange for new main residence 80 Relocation relief 81 Group relief, reconstruction relief and acquisition relief 82 Compulsory purchase 93 Compliance with planning obligations 94 Statutory reorganisation of public bodies 94 Charities relief 95 Bodies established for national purposes 9^ Conversion of partnership to limited liability partnership 96 Alternative finance arrangements between individuals 97 Demutualisation of insurance company 97 Demutualisation of a building society 98
4 Contente Collective enfranchisement by leaseholders 98 Crofting community right to buy 99 Transfer in consequence of reorganisation of parliamentary constituencies 99 6 SDLT and leases 100 Introduction 100 Ongoing consultation 100 Overview of thè tax charge on thè grant of a lease 1 o 1 Calculating thè charge to SDLT on thè grant of a lease at a rent 104 Surrenders, assignments and variations of leases 11 o Scottish missives of let Structuring transactions and planning 113 Introduction 113 Modern tax planning 113 Interpreting tax legislation and thè approach of thè courts to tax planning 114 Principles of planning 120 Suggested SDLT planning techniques 121 Other planning ideas Administration, compliance and appeals 129 Introduction 129 Duty to deliver land transaction return and pay tax within thirty days 130 Thirty-day time limit for return 133 Consequences of failure to deliver return and pay tax 133 Form and contents of return 134 Other provisions relating to returns 134 Duty to keep records 135 Revenue determination if no return delivered 136 Procedure following submission of a return 136 Discovery assessments and time limits 138 Relief against overpayments 139 Requirement to register land transactions and certificates of compliance 14 Liability to pay tax 142 Collection and payment 142 Interest '43 Penalties 143 Revenue information-gathering powers 144
5 viii Contente Fraudulent evasion of tax 149 Application of SDLT to special categories of taxpayer 149 Appeals i5 2 9 Commencement, transitional provisions and future developments 153 Introduction '53 Commencement and transitional provisions 154 Summary of basic transitional provisions 155 Transitional rules in situations where thè originai contract is not simply given effect to (including sub-sales) 156 Interaction between SDLT and stamp duty 160 Likely future developments 161 Appendix 1 Practitioner checklist 166 Appendix 2 Table of exemptions and reliefs '7 Appendix 3 Analysis of Scottish property deeds 175 Index 178
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