Budget 2004
Introduction Personal
Income Tax Tax Credits
National Insurance Contributions
Employees Pensioners
Savings Trusts
Capital Gains Tax Inheritance
Tax Stamp Duty / Stamp Duty Land
Tax Corporation Tax
Business Tax Value Added Tax
Other Measures Tax
Tables National Insurance |
Stamp
Duty / Stamp Duty Land Tax
SDLT was introduced as a whole new tax last year,
and a number of minor changes have been made to tidy up the
rules. The most significant new rule is to bring transfers of
land interests into and out of partnerships within the scope
of SDLT for the first time. They remain within the older Stamp
Duty until the change takes effect on Royal Assent to the Finance
Act (probably July). |
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