Text for CQS CPMS Policy
CQS Policy: Risks to Consider on all Matters
Purchase this policy: Stamp Duty Land Tax policy
- Change date
- 18/09/2025
- Word count
- 855
- Deployment measure
- 8/10
Rationale
An example of a detailed set of Stamp Duty risks to consider ranging from overseas buyers to lodging the LTT return and payment to Welsh Revenue Authority Tax (WRA)
### Tax Evasion Be alert to circumstances where the client might be attempting to avoid or minimise liability to SDLT (e.g. an unreasonable apportionment of a purchase price between the
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