Application: Companies: General FA03/S100
This section provides the definition of a company for the purposes of stamp duty land tax and specifies who is responsible for notifying and paying stamp duty land tax.
A company is defined as any body corporate or unincorporated association. It does not extend to partnerships or limited liability partnerships. See SDLTM33000+
The proper officer of the company, usually the company secretary or another person, normally an officer, authorised by the company, should sign the declaration in a land transaction return or amended return.
The authority can be
* express * implied * apparent
In practice, a return or amended return should be accepted provided that
* it contains a signature * there is no reason to doubt the authority of the person signing
On this basis, the signature of any company official or employee can be accepted. This includes a member of an in-house legal team.
The treasurer or acting treasurer should normally sign a land transaction return or amended return from an unincorporated association.
Company in liquidation
When a company is in liquidation or administration, different rules apply. The liquidator or administrator, as the case may be, must sign the return or amended return.