Legal

Revenue’s latest stamp duty ‘guidance’ is hardly a favour

By 21 February 2014

Patrick Cannon

Revenue and Customs issued guidance late last year on the circumstances in which it would not charge stamp duty land tax on the transfer of high-value residential properties out of companies to their shareholders to avoid the annual tax on enveloped dwellings - so named as the asset sits within ...

This content is only available to registered users

You must be logged in to continue

Gated access promo

Would you like to read more?

Try Property Week For Free to finish this article.

Sign up now for the following benefits:

  • Unlimited access to Property Week
  • Breaking news, comment and analysis from industry experts as it happens
  • Choose from our portfolio of email newsletters

To access this article TRY FOR FREE NOW

Don’t want full access? REGISTER NOW to read this article and up to 3 more this month and subscribe to our newsletters.

Registered users and subscribers SIGN IN here to continue