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….
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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….
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You may not always want incorporation relief
13th August 2021 | Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Property business incorporations continue to be a very topical issue. Landlords are keen to incorporate residential portfolios so as…
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Don’t forget about Multiple Dwellings Relief claw-back
12th July 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Background The issue The valuable stamp duty land tax (SDLT) relief know as Multiple Dwellings Relief (MDR) is relatively well known…
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Tax and the cladding scandal
2nd July 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Tom Minnikin
Background Last month marked four years since the Grenfell Tower tragedy, where 72 people lost their lives. The disaster exposed the…
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Spouse rules for the 2% SDLT surcharge
14th June 2021 | Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
In this week’s Tax Bite we discuss some of the nuances of the spouse rules contained within the new non-resident SDLT…
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Justifying residential stamp duty land tax (SDLT) rates
30th April 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue The heading is not a typo! There has been much recent commentary and many cases where taxpayers have sought…
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Residential properties and SDLT: practical issues
26th April 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Please follow this link to read Andrew Marr’s latest Tax Journal article. In this article Andrew looks at particular SDLT opportunities…
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2% SDLT surcharge about to kick in
26th March 2021 | Posted in Articles, Property Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue From 1 April 2021 non-UK residents will face a 2% hike in SDLT for purchases of residential property. This…
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What about Principal Private Residence losses?
26th February 2021 | Posted in Articles, Capital Gains Tax, Property Tax, Stamp Duty by Andrew Marr
The issue Most people are aware that gains on the sale of a main residence are not generally subject to capital…
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