The stamp duty land tax (SDLT) risk of de-enveloping property companies

FA 2003 section 75A is the main piece of SDLT anti-avoidance legislation that HMRC has at its disposal to attack certain…

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Capital gains tax and stamp duty land tax (SDLT)

There seems to be quite a lot of misunderstanding about the tax implications of property exchanges. Many people appear to have…

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Tax Tribunal rules that a paddock is non-residential for SDLT purposes

The issue Non-residential stamp duty land tax (SDLT) rates are significantly lower than residential SDLT rates for expensive properties. This leads…

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SDLT on six or more properties in linked transactions

The issue It is generally well understood that SDLT is charged at higher rates for residential property than for non-residential (or…

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Grazing agreements are good for SDLT

The issue For higher value property transactions, it is generally preferable to be able to apply non-residential rather than residential stamp…

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Can stamp duty share for share relief be claimed for multiple companies?

The issue When a company acquires another company by way of a share for share exchange, the basic rule is that…

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How do transitional rules for stamp duty land tax (SDLT) work?

The issue Rumours are rife that significant changes in SDLT rules may be around the corner. These rules may be introduced…

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SDLT cuts may be more significant than you think

The issue From Friday 23 September 2022, residential rates were cut in the so-called ‘mini budget’. Rates before Friday were: 0%…

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Avoid the 15% SDLT trap!

The issue Since 2012 there has been a punitive 15% flat rate of SDLT on the acquisition of certain properties by…

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Residential rates for non-PPR gains?

The issue Generally speaking, where a property has been an individual’s main residence, then its disposal will attract Principal Private Residence…

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