View Deloitte's summary and analysis on the measures affecting stamp tax announced in the emergency Budget 2010.
The Government has announced it is to examine whether the use of a 'General Anti-Avoidance Rule' would be appropriate.
The rules for correcting mistakes in SDLT returns to claim a repayment of tax are to be amended.
The Government announced that it will examine whether further changes to the SDLT rules on 'high value' property transactions are needed to prevent avoidance.
Consultation on policy design and scrutiny of draft legislative proposals are intended to be the cornerstones of the Government's approach to tax policy making