View Deloitte's summary and analysis on the measures affecting stamp tax
announced in the 2012 Budget.
There will be a new stamp duty land tax (SDLT) rate of 7% charged on residential properties acquired for more than £2 million.
An amendment to sub-sale relief to make it clear that it does not apply to the grant or assignment of options.
The General Anti-Avoidance Rule (GAAR) will also be extended to cover SDLT.
Consultation is announced on an annual, valued based levy where residential properties over £2 million are held by companies.