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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
Updated
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Stamp Duty Land Tax Manual: recent changes

Below are details of the amendments that were published on 29 July 2013 (see the update index for all updates)

Page Details of update  
     
SDLTM00040 The General Anti Abuse Rule (GAAR), introduced from 17 July 2013 when the Finance Act 2013 was passed applies to SDLT. (inserted into the page)  
SDLTM00280 Meaning of chargeable interest FA03/S48, reference to right of light and beneficial interest has been added to this page.  
SDLTM01300a In example 2 ‘The effective date of this land transaction is the date of the grant of the option, however it only requires notification within 30 days of the competition of sale of the house to Mr Smith. This return should be sent to Birmingham Stamp Office.’ This information has been added.  
SDLTM09175 The General Anti Abuse Rule (GAAR), introduced from 17 July 2013 when the Finance Act 2013 was passed applies to SDLT. (inserted into the page)  
SDLTM10050 Definition of tenancy at will