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December is traditionally a month for looking back over the year and reflecting on what has been achieved.

Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building company’ acquires an individual’s existing house in exchange for the individual b

Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime

It is coming around to that time of the year when the tax world slows down a pace in preparation for the December break and New Year festivities.

Tax has become such a fluid and uncertain area that you never know what is going to happen in that intervening period.

The Autumn is a very busy time in the Presidential Calendar; by the time you read this, I will have chaired our October Council meeting, and met many volunteers at the Presidential Reception.

By the time you are reading this, two major events will have occurred.

Which areas interest you the most? How well is your area of tax covered? Do you read the magazine in print or online? What would you like to see more of?

It was announced at Budget 2018 that the UK would implement a DST, and the government subsequently consulted on the proposed tax.

This change to the stamp duty and stamp duty reserve tax (SDRT), collectively known as stamp taxes on shares (STS), consideration rules, was consulted upon following Budget 2018, along with two oth