Guidance
Group relief for Stamp Duty Land Tax and Stamp Duty: partnerships
This publication advises on relief for Stamp Duty Land Tax (SDLT) available where land transactions take place between members of a group.
Documents
Details
Group relief for Stamp Duty is available to bodies corporate that are associated (Section 42 FA 1930). Bodies corporate are associated if one is a 75 per cent subsidiary of another or if both are 75 per cent subsidiaries of a third body corporate.
Published 11 December 2014