{"id":37653,"date":"2014-01-10T10:56:45","date_gmt":"2014-01-10T10:56:45","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=5812eeee9817a1e4e95d1c041444794c"},"modified":"2014-01-10T10:56:45","modified_gmt":"2014-01-10T10:56:45","slug":"hmrc-issue-sdlt-stance-ahead-of-ated-exodus","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=37653","title":{"rendered":"HMRC issue SDLT stance ahead of ATED exodus"},"content":{"rendered":"<div class=\"field field-name-field-image field-type-image field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" rel=\"og:image rdfs:seeAlso\" resource=\"http:\/\/www.taxation.co.uk\/taxation\/files\/styles\/large_mobile\/public\/field\/image\/House_on_pile_money_1.jpg?itok=lRSYs-yd\"><img loading=\"lazy\" decoding=\"async\" typeof=\"foaf:Image\" src=\"http:\/\/www.taxation.co.uk\/taxation\/files\/styles\/large_mobile\/public\/field\/image\/House_on_pile_money_1.jpg?itok=lRSYs-yd\" width=\"325\" height=\"200\" alt=\"\" \/><\/div>\n<\/div>\n<\/div>\n<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC have published guidance on the stamp duty land tax (SDLT) treatment of de-enveloping transactions, which are expected as firms move to duck the new annual tax on enveloped dwellings (ATED).<\/p>\n<p>&#13;<\/p>\n<p>Companies may de-envelope a property by a capital distribution to shareholders following liquidation of the company. The tax consequences of de-enveloping will depend on whether or not there is consideration given by the shareholders &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/www.taxation.co.uk\/taxation\/files\/styles\/large_mobile\/public\/field\/image\/House_on_pile_money_1.jpg?itok=lRSYs-yd\" width=\"325\" height=\"200\" alt=\"\"><\/div>\n<\/div>\n<\/div>\n<div>\n<div>\n<div>\n<p>HMRC have published guidance on the stamp duty land tax (SDLT) treatment of de-enveloping transactions, which are expected as firms move to duck the new annual tax on enveloped dwellings (ATED).<\/p>\n<p>Companies may de-envelope a property by a capital distribution to shareholders following liquidation of the company. The tax consequences of de-enveloping will depend on whether or not there is consideration given by the shareholders &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37653"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=37653"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37653\/revisions"}],"predecessor-version":[{"id":37782,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/37653\/revisions\/37782"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=37653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=37653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=37653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}