HMRC have published a report summarising the results of Research Report 39 - qualitative research into online filing of SDLT among solicitors and licensed conveyancers.

The new SDLT Achievements Log contains suggestions HMRC have received from their customers as to how they can improve SDLT performance.

In addition, the HTML version of the Lease chapter of the SDLT Manual is now available. This replaces the previous PDF version.

Finally, issue 6 of Stamp Taxes: Technical Newsletter is available at http://www.hmrc.gov.uk/so/technewsletter6.htm.

Consultations on SDLT

HMRC have announced two consultations in the area of stamp duty land tax (SDLT) one on the introduction of a charge on the use of special purpose vehicles on high value residential property; and the other on the possibility of extending the SDLT disclosure rules for avoidance schemes to residential property.

Further information on the consultations is available at http://www.hmrc.gov.uk/so/sdlt-consult.htm.