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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Plan to avoid the 3% stamp duty land tax (SDLT) surcharge on divorce
12th February 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Generally, if an individual buys a residential property and they have an interest in more than one residential property…
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Sell to company to avoid the 3% stamp duty land tax (SDLT) surcharge?
5th February 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Since 1 April 2016 second houses have generally triggered a 3% SDLT surcharge and although we are in an…
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Don’t fall into the 15% SDLT trap!
1st February 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue There is a punitive 15% stamp duty land tax (SDLT) rate for purchases of residential properties by companies for…
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Stamp duty land tax (SDLT) reclaims on rescinded contracts?
15th January 2021 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue It is fairly common for contracts involving land purchases to be rescinded, meaning that in practical terms the contract…
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Stamp duty land tax (SDLT) window of opportunity for inter-spouse transfers
15th December 2020 | Posted in Articles, Capital Gains Tax, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Spouses often want to transfer property between themselves for a variety of reasons. These can include: 1. Splitting assets in…
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Can the 3% SDLT surcharge apply in a transaction that involves non-residential property?
30th October 2020 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue Multiple Dwellings Relief (MDR) is now a relatively well known and well used stamp duty land tax (SDLT) relief….
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What do the new SDLT rates really mean?
10th July 2020 | Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The issue On Wednesday the Chancellor announced quite a generous SDLT holiday. With immediate effect until 31 March 2021 the rate…
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Stamp duty fun!
9th March 2020 | Posted in Articles, Stamp Duty by Michelle Hogan
Avid readers of TaxBites will recall that last July we warned of stamp duty changes that were afoot in relation to…
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