Stamp tax
View Deloitte's summary and analysis on the measures affecting stamp tax announced in the 2010 Budget.
Anti-avoidance is introduced to stop schemes taking advantage of special provisions for partnerships.
A new 5% rate of stamp duty land tax will be
introduced for purchases of residential property
over £1 million.
Where the consideration is above £125,000 but not more than £250,000.
Some of the changes set out in the PBR 2009 are to
be taken forward but consultation will continue.
