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Three siblings who inherited parking spaces wish to divide them. The DGT clarifies that if the dissolution of the joint property ownership does not result in avoidable excess adjudications or exchanges between the parties, only Stamp Duty (AJD) will be payable.
This ruling clarifies the tax implications for the dissolution of joint property ownership, confirming that Stamp Duty applies unless specific conditions involving excess adjudications or exchanges are met.
The tax team reviews your specific situation.
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