Guidance

Group relief for Stamp Duty Land Tax and Stamp Duty: partnerships

This publication advises on relief for Stamp Duty Land Tax (SDLT) available where land transactions take place between members of a group.

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Details

Group relief for Stamp Duty is available to bodies corporate that are associated (Section 42 FA 1930). Bodies corporate are associated if one is a 75 per cent subsidiary of another or if both are 75 per cent subsidiaries of a third body corporate.

Published 11 December 2014