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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.4 Post-death rearrangements /Variations and disclaimers / I4.423 Variations and disclaimers—stamp duty issues

I4.423 Variations and disclaimers—stamp duty issues

IHT, trusts and estates

Stamp duty land tax ('SDLT'), effective from 1 December 2003, replaces stamp duty except in relation to instruments relating to stock or marketable securities¹. SDLT only taxes transactions for a consideration concerning land or interests in land. An instrument of variation which is a gift is thus not subject to SDLT².

In

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B6.749 ATED—property developers

D1.8101 Groups of companies

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

A1.543 Welsh GAAR

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

E8.271 Liability for Class 1A contributions

C2.201 Allowable expenditure for capital gains—overview

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

B2.319 Duality of purpose—apportionment of the expenditure

B3.1006 The relevant interest

B5.846 Charities and close companies

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery