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Paul Davis

ARTICLES
Generous relief

Generous relief

 

 

 

PAUL DAVIS takes a practical look at FA 2003, s 45 and 'other transactions'.

 

 

 

 

 

THE STAMP DUTY land tax régime does, in some cases, provide more generous relief than the old stamp duty régime for property transactions. The following case study illustrates the point.

 

08 December 2004
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Fractional shares will be permitted in ISAs HMRC elite unit ‘corrects’ 2,100 R&D claims Deadline dates for October 2024 Implementation of detailed employee hours reporting delayed More beneficiaries face charge on lifetime transfers
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Claimant was not self-employed City sightseeing passes qualified as a multi-purpose voucher Redress payments are taxable Invalid reasons for decision not to exercise discretion Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs Claimant was not self-employed HMRC elite unit ‘corrects’ 2,100 R&D claims This week's opinion: 5 September 2024 Importance of providing the right evidence
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