IBC conference, Grange City Hotel, London
IBC conference, Grange City Hotel, London
MATTHEW HUTTON highlights some planning points from this year's series of The October Countryside Tax Conferences presented by TACS Talk.
MATTHEW HUTTON MA (Oxon), FTII, AIIT, TEP examines the rules which determine how much stamp duty a purchaser is liable to pay.
Stamp duty is a tax on documents (or, rather, 'instruments'). It works on the basis that, when a document is executed (from which runs the 30-day period for paying any tax due), one knows, or can relatively easily determine, the stampable amount. This article sets out to examine some of the ramifications of that principle in practice; it does not address the separate issue of stamp duty liability on grant of leases.
Speakers quoted:
Andrew Richens, director of technical tax development for Bishop Fleming.
Samantha O'Sullivan, partner, Thring Townsend.
Chris Whitehouse, barrister of 5 Stone Buildings.
Sarah Dunn, barrister of Pump Court Tax Chambers.
John Barnett, partner, Burges Salmon.