July 2013 Stamp Duty crack-down by HMRC

23rd December 2013

20.07.2013 - HMRC have released new guidance on the stamp duty land tax rules for pre-completion transactions explaining how the new rules work and providing examples of how they apply to various scenarios. The rules are set out in Schedule 2A of the Finance Act 2003, and will apply to pre-completion transactions entered into on or after the day on which the Finance Act 2013 is passed. Guidance can be downloaded here.

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