Enforcement of stamp duty land tax
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SDLT is compulsory. If a transaction is chargeable to tax the tax must be paid. Self-assessment SDLT is also self-assessed. The burden of calculating it and obtaining professional advice (such as valuations) falls on the taxpayer. Where SDLT is chargeable, or the transaction is notifiable, a land transaction return in the prescribed form...Explore the subscription options here to get full access to isurv, including downloads.
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