An unwieldy system with many anomalies: The case for simplifying SDLT


The rules around stamp duty are unduly complex, writes Elizabeth Small - and complexity inevitably brings a degree of uncertainty, which benefits neither the taxpayer nor the taxman...

Written by

Elizabeth Small

Partner at Forsters

Elizabeth Small is a corporate tax lawyer who enjoys advising on M&A and corporate reconstructions, with particular reference to demergers. To achieve an efficient tax result, Elizabeth takes a holistic approach, ensuring that all tax aspects (including CIS, VAT, SDLT, corporate tax and CGT) of any transaction are considered, as well as the potential use of entrepreneur’s relief and employee incentives.

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