Stamp Duty Land Tax (SDLT) Timeline
Stamp Duty Land Tax (SDLT) was introduced twenty years ago on 1 December 2003, replacing stamp duty on land transactions in the UK.
Over the years the legislation has altered, new reliefs added, and anti-avoidance rules introduced. Scottish and Welsh properties became subject to their own locally administered regimes but, for England and Northern Ireland, SDLT remains in place. To mark the twentieth anniversary of SDLT, we have produced a short video highlighting some of the changes over that twenty-year period, together with links to more detailed articles on key and complex areas.
As a team we have been advising in relation to SDLT since 2003 and the tax continues to be a key part of our practice. If you have any queries please do not hesitate to get in touch!
Chapters
0:00 An Introduction to SDLT.
0:28 GAAR, A Shift in Public Perception.
0:58 Multiple Dwelling Relief. Find out more here: https://www.birketts.co.uk/legal-upda...
1:27 Corporate Buyers. Find out more here: https://www.birketts.co.uk/legal-upda...
1:58 SDLT Rates and the End of the Slab System.
2:20 3% Surcharge Introduced. Find out more here: https://www.birketts.co.uk/legal-upda...
2:50 Non-residents Surcharge. Find out more here: https://www.birketts.co.uk/legal-upda...
Find out more: https://www.birketts.co.uk/service/ta...
Key Contacts
Karl Pocock
Partner, Head of Corporate Tax
https://www.birketts.co.uk/lawyer/kar...
Benjamin Clarke
Associate
https://www.birketts.co.uk/lawyer/ben...