Land Transaction Tax on Business Restructure

Land Transaction Tax on Business Restructure

If you are planning on restructuring your family business, it’s likely you’ve considered the tax and VAT positions. It’s important however not to neglect Land Transaction Tax (LTT), or Stamp Duty Land Tax (SDLT) if in England. Often overlooked, LTT can arise when an...
Changes to the Stamp Duty Payment Window

Changes to the Stamp Duty Payment Window

The government has confirmed its plans to reduce the time limit for filing Stamp Duty Land Tax (SDLT) returns and paying any tax due. First announced in 2015, the measure was due to come into effect in 2017/18, but was subject to a delay. The publication of the draft...