SDLT


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SDLT

(Super DLT) See DLT.
References in periodicals archive ?
No changes have been made to how SDLT is calculated on purchases of non-residential property or on the rent payable when a new lease is granted.
Once submitted an SDLT 5 certificate receipt is returned instantly and saved automatically to the case.
Under our proposed change you would pay PS1,280 in SDLT on the PS251,000 property as opposed to PS7,530 under the current system.
As the buyer of the property, you are responsible for completing the Land Transaction Return and paying the SDLT.
SDLT will therefore be charged if a chargeable interest such as a building is transferred to an SPV that issues a sukuk, and is charged again when the originator buys back the building when the sukuk is wound up.
According to Gartner, this segment will start to diverge, as Quantum's roadmap for SDLT optimizes capacity over performance with a focus on value-added features, such as its DLTice WORM functionality.
The disclosure rules are to be extended to SDLT and even more complex anti-avoidance rules are to be grafted on to this new tax which is not even 18 months old.
The tax planning tip is to check future land arrangements for potential SDLT disasters, plan ahead and thus be prepared.
The first is that, as SDLT is self-assessed, you must take care to make sure you get it right.
Quantum Corp has said it is on schedule to ship the next variant of its SDLT tape technology to OEMs this summer, setting itself up to leapfrog the rival LTO Ultrium hardware sold by IBM Corp, Hewlett Packard Co and Seagate Technologies LLC.