SDLTM23011 - Reliefs: Group Tax Bulletin article: Contents

The following article appeared in Tax Bulletin 70 (April 2004):

This article gives practical and technical guidance on claims for group relief in stamp duty land tax (SDLT) under Schedule 7 to the Finance Act 2003 (see http://www.legislation.gov.uk/ukpga/2003/14/part/4/crossheading/reliefs ). It deals with material which was previously covered by the Statement of Practice issued for stamp duty group relief, https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm042300 published on 13 October 1998. That Statement does not apply to SDLT but will continue to apply to stamp duty.

1. SDLTM23012

   How to claim group relief in Stamp Duty Land Tax
2. SDLTM23013

   Enquiries involving group relief claims
3. SDLTM23014

   Definitions
4. SDLTM23015

   Paragraph 2(1): Arrangements for change of control of purchaser
5. SDLTM23016

   Subsales and group relief in Stamp Duty Land Tax
6. SDLTM23017

   Paragraph 2(2)(b): arrangements for the purchaser to cease to be a member of the same group
7. SDLTM23018

   Relevance of arrangements under paragraph 2 to a recovery of tax under paragraph 3
8. SDLTM23019

   Section 54(4) FA 2003: exception from the connected company charge on a winding up