HMRC have published the 3rd in this series of bulletins designed to bring together in one place the latest developments in the Stamp Taxes arena.
This bulletin covers topics such as relief for first-time buyers, the new 5 per cent band for residential property (effective 6 April 2011), anti-avoidance measure for partnerships, new rules effective 1 April 2011 for overpayment claims as well as various other procedural matters and technical news.
The Bulletin is available on the HMRC website