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…
Read more
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…
Read more
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…
Read more
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…
Read more
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…
Read more
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…
Read more
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…
Read more
3% stamp duty land tax (SDLT) surcharge and linked transactions
5th July 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
Read more
SDLT on in specie distributions
26th June 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When property…
Read more
Abolition of Multiple Dwellings Relief does not prevent reclaims being made
31st May 2024 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
On 6 March 2024 the Chancellor announced that Multiple Dwellings Relief (MDR) was to be abolished from 1 June 2024 (unless…
Read more
