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Stamp duty land tax

Expert commentary and practical guidance from ICAEW related to stamp duty land tax in the UK regime.

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Features and articles

ICAEW calls again for FHL brightline test
  • Article
  • 18 Sep 2024
ICAEW’s Tax Faculty has responded to the government’s consultation on draft legislation which provides for the abolition of the furnished holiday lettings (FHL) tax regime from April 2025.
Tax news in brief 21 August 2024
  • Article
  • 20 Aug 2024
Highlights from the broader tax news for the two weeks ending 21 August 2024, including updates on: requesting overlap relief information from HMRC; the abolition of land transaction tax multiple dwellings relief; and further changes to the legislation providing for the abolition of the pensions lifetime allowance.
Tax news in brief 17 July 2024
  • Article
  • 17 Jul 2024
Highlights from the broader tax news for the week ending 17 July 2024, including: details of the Treasury’s new ministerial team; a change to the rules for land transaction tax; and a new VAT tool from HMRC.
HMRC rejects ‘brightline’ test for furnished holiday lets (FHLs)
  • Article
  • 13 May 2024
In response to ICAEW’s letter on the abolition of the FHL regime, HMRC has confirmed that the boundary between property letting and trading will be judged on the facts and by reference to case law.
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Markel Tax FAQs

Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.

Exclusive SDLT and sole ownership
  • Helpsheets and support
  • 05 Dec 2023
FAQ on whether a married couple, who live jointly in a house owned solely in the wife's name, can avoid paying the higher rates of stamp duty land tax, if they buy their new property solely in the husbands name, whilst keeping the original property to rent out.
Exclusive Affect of second property on SDLT
  • Helpsheets and support
  • 09 Jun 2022
FAQ on whether a client who is currently in the middle of selling their main home and purchasing their new home, will be affected by an additional SDLT percentage, as they also own an additional residential property which they rent out to tenants.
Terms of use

Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Bloomsbury Professional Tax Guide 2024/25
  • eBook
  • 2024
  • The TACS Partnership
Comprehensive practical guide on the full range of UK taxes, containing worked examples throughout.
Exclusive Stamp duty and land transfer taxes (SDLT, LBTT and LTT)
  • eBook chapter
  • 2024
  • David Whiscombe
Expert guidance on the treatment of partnership assets for the purposes of stamp duty land tax and the land transfer tax regimes in Scotland and Wales.
Exclusive Partnerships
  • eBook chapter
  • 2024
  • David Whiscombe
A chapter discussing various tax issues relating to property partnerships and LLPs. Covers topics including partnership tax returns, partners’ expenses, settlement legislation, interest paid by partners, non-UK resident partners, capital gains, and stamp duty land tax.
Exclusive Stamp duty land tax, land and buildings transaction tax and land transaction tax
  • eBook chapter
  • 2024
  • Mark McLaughlin
Guidance on the general rules for stamp duty land tax (SDLT), land and buildings transaction tax (LBTT) and land transaction tax (LTT) and their application to the acquisition of buy-to-let property.
Exclusive Scottish and Welsh taxes
  • eBook chapter
  • 2024
  • Lucy Webb
Tax rates and tables for devolved Scottish and Welsh taxes, as at 24 May 2024. Helpful additional commentary is included with the rates and tables.
Exclusive Stamp taxes 2024-25
  • eBook
  • 2024
  • Ros Martin
Detailed guide to all current UK stamp taxes: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The ICAEW Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive Estate planning: stamp duty and stamp duty land tax
  • eBook chapter
  • 2024
  • Lesley King
  • College of Law Publishing
A section outlining the stamp duty and stamp duty land tax issues which one ought to be aware of when advising a client on estate planning. Includes consideration of exceptions and reliefs.
Exclusive Stamp duty land tax
  • eBook chapter
  • 2021
  • Malcolm James
  • Spiramus
A short overview of stamp duty land tax (SDLT) payable on UK land transactions, with a brief note on stamp duty reserve tax (SDRT).
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on stamp duty land tax. A selection of recent books on this topic is set out below.
Tolley's stamp taxes, 2024-25
  • Library book
  • 2024
  • P. Cannon
  • LexisNexis
An annual book providing in-depth but straightforward coverage of Stamp Duty Land Tax (SDLT), the Annual Tax on Enveloped Dwellings (ATED), stamp duties and Stamp Duty Reserve Tax (SDRT).
Tolley's orange tax handbook, 2024-25
  • Library book
  • 2024
  • R. Cordara (ed.)
  • LexisNexis
Annual two-volume work containing the latest indirect tax legislation. It includes up-to-date legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy.
Stamp duty land tax, 2024-25
  • Library book
  • 2024
  • J. Feaster
  • Claritax Books
This annual handbook provides practitioners with expert and up-to-date guidance on Stamp Duty Land Tax (SDLT), with reference to relevant legislation, case law and guidance from HMRC. The 2024-25 edition has been fully updated to take account of amended SDLT rates and other statutory developments, and additional case law and HMRC commentary has been added on various topics.
Tolley's taxwise, 2023-24
  • Library book
  • 2023
  • T. Agnew, et al.
  • LexisNexis
An annual two-volume set offering practical expert guidance on how to approach real-world tax computations. Brings together relevant points from current legislation, case law and other official material. Worked examples and detailed explanatory notes are included to illustrate complex points.
An essential guide to the general principles of SDLT
  • Library book
  • 2023
  • S. Randall
  • LexisNexis
A Tax Digest from Tolley covering Stamp Duty Land Tax (SDLT), the tax on transactions in property and land in England and Northern Ireland.
Stamp duty land tax, 4th ed.
  • Library book
  • 2023
  • C. Cox, R. Woolich
  • Sweet & Maxwell
This book provides a clear explanation of the rules relating to Stamp Duty Land Tax, to help practitioners comply with the technicalities of the relevant legislation. Practical examples are given to clarify how the law works and what needs to be done in particular situations.
How to save property tax (30th edition)
  • Library book
  • 2023
  • C. Bayley
  • Taxcafe UK
Tried and tested tax saving ideas which will help you pay less income tax, capital gains tax and stamp duty land tax on your property investments.
Taxation of partnerships, 2nd ed.
  • Library book
  • 2022
  • P. Howard
  • Claritax
A practical guide to partnership tax issues, covering income tax, capital gains tax, SDLT, corporation tax. It clearly explains the taxation principles which apply to different sorts of partnerships, including LLPs, limited partnerships and partnerships with corporate members.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Representations

ICAEW REP 017/24 Consultation on the proposed land transaction tax (LTT) special tax sites relief
  • Representation
  • 12 Feb 2024
  • PDF (247kb)
A representation dated 9 February 2024 to a consultation published by the Welsh Government on 19 December 2023.
ICAEW REP 040/23 Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
  • Representation
  • 12 May 2023
  • PDF (145kb)
A representation dated 11 May 2023 to a consultation published by the Scottish Government on 17 March 2023.
ICAEW REP 029/23 ADS Proposed Amendments
  • Representation
  • 04 Apr 2023
  • PDF (198kb)
A representation dated 4 April 2023 to a consultation published by Scottish Government on 8 February 2023.
ICAEW REP 028/22 Welsh Government local variation to land transaction tax rates for second homes etc
  • Representation
  • 21 Mar 2022
  • PDF (226kb)
A response dated 21 March 2022 to a consultation published by the Welsh Government on 20 December 2021.

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Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Land Transaction Tax
  • Website
  • Llywodraeth Cymru

Our range of guidance and services for Land Transaction Tax and Landfill Disposal Tax.

Land and Buildings Transaction Tax
  • Website
  • Revenue Scotland

LBTT is a tax applied to residential and commercial land and buildings transactions (including commercial properties and commercial leases) where a chargeable interest is acquired.

Check if you can claim relief from Stamp Duty Land Tax in Freeport tax sites
  • Website
  • HMRC
Information for businesses buying land or buildings in a Freeport tax site on how to qualify for SDLT relief, how much they can claim, how to claim, and examples.
Stamp Duty Land Tax relief for Freeports
  • Website
  • HMRC
Measure introduced in Budget 2021 offering full relief from SDLT on the purchase of land or property within Freeport tax sites in England, once they have been designated.
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