What’s all this about Angela Rayner dodging stamp duty land tax (SDLT)?
5th September 2025 | Posted in Articles, Property Tax, Stamp Duty Land Tax by Forbes Dawson
This week Forbes Dawson have been heavily involved in discussing Angela Rayner’s recent tax blunder with various UK media outlets. We…
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Deeds of variation can reduce SDLT!
1st August 2025 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
When a person dies it is possible to amend their will for most practical purposes if this is done within two…
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The stamp duty problem with ‘new holding company buyouts’
18th July 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
If certain conditions are met, then a nice tax-efficient way of a shareholder being bought out by a company is through…
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Tribunal intervenes in SDLT case
25th April 2025 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
A recent SDLT case (Sajedi) considered the position of a tax loophole where the taxpayers lost. This involved the ability to…
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What’s the rate of SDLT on student accommodation?
21st February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The rules about stamp duty land tax (SDLT) payable in respect of student accommodation are not very clear and are the…
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Section 77A stamp duty restriction may not be as bad as you think
14th February 2025 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
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Construction work can be subject to stamp duty land tax (SDLT)
13th December 2024 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It is fairly common for a lease to include an obligation to construct a building on the land which is the…
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Can share cancellation schemes save stamp duty?
11th October 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
In its ‘stamp taxes on shares manual’ HMRC has the following to say on ‘cancellation schemes’: Under this scheme, the Court…
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Should non-residential SDLT rates be applied to scruffy dwellings?
7th October 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
‘Tax refund outfits’ have been making hay over the last few years. Their ‘game’ works roughly as follows: 1. Sift through Rightmove…
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Lease extensions and the 3% surcharge
12th July 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…
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