eBrief No. 69/17

16 June 2017

Guidelines on tax consequences of receivership and mortgagee in possession (MIP)

Tax and Duty Manual Part 04-00-01 sets out the requirements for receivers (other than court-appointed receivers) and mortgagees in possession. It has been updated by the inclusion of material (section 8) in relation to the e-filing of stamp duty returns when property is being sold through a receiver or a mortgagee in possession.