Partnerships and stamp duty land tax
This document is only available with a paid isurv subscription.
Transactions between partnerships and outsiders are charged to SDLT in the same way as any other land transaction, the partners collectively being the purchaser or vendor. However, transactions between partnerships and their partners are treated uniquely for SDLT, and guidance on the rules was only first issued in 2010 and remained incomplete...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584