This page summarises recent developments relating to the stamp duty land tax commentary in In-Depth and provides links to the updated commentary.

¶41-800: Commentary on annuities as consideration updated for Upper Tribunal decision in M&M Builders (Norfolk) Ltd v R & C Commrs [2021] BTC 523, released on 5 May.

¶41-900: Commentary on the market-value rule for transfers to a connected company updated for Upper Tribunal decision in M&M Builders (Norfolk) Ltd v R & C Commrs [2021] BTC 523, released on 5 May.

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