SDLT and partnerships

NOTE: This resource is being reviewed in light of the 2015 Autumn Statement and Spending Review. For more information, see Legal update, 2015 Autumn Statement and Spending Review: key business tax announcements.

The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime. This note focuses on:

  • The transfer of land by a partner into a partnership.
  • The acquisition of an interest in a partnership or a change in partnership shares.
  • The transfer of land out of a partnership to a partner.
Pat Dugdale, Olswang and Giles Bavister, K&L Gates


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