The 2nd Stamp Taxes Bulletin of 2011 has now been published under Technical Guidance.

The Bulletin covers the following subjects, amongst others:-

• Exchanges (including VAT implications)
• Multiple purchases of residential properties
• Clarification of status of student accommodation
• Relief for overpaid tax
• Further guidance on Schedule 15 Finance Act 2003
• Amending SDLT returns
• Incorrect information on SDLT returns
• Recent changes to the SDLT manual

The Bulletin can be found at http://www.hmrc.gov.uk/so/bulletin-22011.htm