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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: How much is chargeable: When the transaction involves connected companies FA03/S53

See SDLTM30220 for deemed market value of the land where

  • a company purchases land from a person with whom it is connected; or

  • some, or all, of the consideration consists of the issue or transfer of shares in any company with which the vendor is connected.