Budget 2004: Technical Clarifications to Stamp Duty Land Tax

• Author:
• BDO Stoy Hayward

The Chancellor announced certain changes to Stamp Duty Land Tax (SDLT), which was introduced from 1 December 2003 to replace stamp duty on land transactions. The majority of the changes apply to land transactions after 17 March 2004, and help to clarify the legislation passed last year.

Changes Effective from 1 December 2003

Property passing to a beneficiary under a will or on intestacy will not be chargeable to SDLT.

Changes Affecting Transactions after 17 March 2004

SDLT is charged on s... (360 more words)

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