Can stamp duty share for share relief be claimed for multiple companies?
6th December 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue When a company acquires another company by way of a share for share exchange, the basic rule is that…
Read more
How do transitional rules for stamp duty land tax (SDLT) work?
14th October 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Forbes Dawson
The issue Rumours are rife that significant changes in SDLT rules may be around the corner. These rules may be introduced…
Read more
SDLT cuts may be more significant than you think
10th October 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue From Friday 23 September 2022, residential rates were cut in the so-called ‘mini budget’. Rates before Friday were: 0%…
Read more
Avoid the 15% SDLT trap!
12th September 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Since 2012 there has been a punitive 15% flat rate of SDLT on the acquisition of certain properties by…
Read more
Linked transactions can save stamp duty land tax (SDLT)
15th July 2022 | Posted in Articles, Stamp Duty Land Tax by Andrew Marr
The issue In general, SDLT linked transactions rules were introduced to stop a purchaser paying too little SDLT. Without these rules…
Read more
Residential rates for non-PPR gains?
18th March 2022 | Posted in Articles, Capital Gains Tax, Principal Private Residence Relief, Stamp Duty, Stamp Duty Land Tax by Michael Hodgson
The issue Generally speaking, where a property has been an individual’s main residence, then its disposal will attract Principal Private Residence…
Read more
Where are we with holding companies and stamp duty?
14th January 2022 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is quite common for shareholders to insert a holding company on top of an existing company by way…
Read more
HMRC’s stamp duty land tax (SDLT) consultation
11th January 2022 | Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue On 30 November 2021 HMRC published a consultation document which suggests options for changing certain aspects of the current…
Read more
Stamp duty land tax (SDLT), annexes, and subsidiary dwellings
11th October 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Hopefully you will all be fairly familiar with the advantages of making an SDLT multiple dwelling relief (MDR) claim….
Read more
The Prudential case and why it is important for sale and development transactions
17th August 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Transactions where developers sell some land to a buyer and then build a property on it, are quite common….
Read more
