SDLT: connected corporate purchasers | Practical Law

SDLT: connected corporate purchasers | Practical Law

This practice note considers the application of the SDLT rules to land transactions entered into by a company connected with the seller, and transactions where the consideration includes the issue or transfer of shares in a company connected to the seller.

SDLT: connected corporate purchasers

Practical Law UK Practice Note w-006-4229 (Approx. 11 pages)

SDLT: connected corporate purchasers

by Practical Law Tax, based on material originally contributed by Ashurst LLP
Maintained • England, Northern Ireland
This practice note considers the application of the SDLT rules to land transactions entered into by a company connected with the seller, and transactions where the consideration includes the issue or transfer of shares in a company connected to the seller.