Double trouble when winding down unwanted offshore property structures
5th April 2024
Posted in Articles, Capital Gains Tax by Andrew Marr
It used to be common practice for non-domiciled individuals to hold UK residential property through an offshore company. That way, a…
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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…
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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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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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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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New rules for inter-spouse transfers of main residence
4th December 2020
Posted in Articles, Property Tax by Andrew Marr
The issue With all the chaos that was going on, you may have missed a rather subtle change that was introduced…
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Acceleration of tax payment date for residential property gains
15th July 2019
Posted in Articles, Capital Gains Tax, Property Tax by Andrew Marr
The issue For UK resident individuals, capital gains tax on residential property is payable alongside other capital gains tax under self-assessment….
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