Stamp Duty Land Tax clearly explains the rules relating to Stamp Duty Land Tax, the rates, the various reliefs and the special rules for residential property.

Stamp Duty Land Tax is an increasingly complex tax on which tax and property practitioners, lawyers and accountants frequently need guidance. It is becoming more important in light of the Finance Act 2014 changes, with new rules emerging on penal rates on purchase of houses or flats, GAAR, sub-sales, lease renewals and joint purchases.