SDLT transfer of rights reform (pre-completion transactions): Finance Bill 2013 provisions and draft guidance | Practical Law

SDLT transfer of rights reform (pre-completion transactions): Finance Bill 2013 provisions and draft guidance | Practical Law

The Finance Bill 2013 includes provisions for applying SDLT to sub-sales, assignments and similar transactions with effect from Royal Assent, replacing the existing transfer of rights measures. HMRC has also published draft guidance.    

SDLT transfer of rights reform (pre-completion transactions): Finance Bill 2013 provisions and draft guidance

by Practical Law Tax
Published on 03 Jun 2013 • United Kingdom
The Finance Bill 2013 includes provisions for applying SDLT to sub-sales, assignments and similar transactions with effect from Royal Assent, replacing the existing transfer of rights measures. HMRC has also published draft guidance.