The stamp duty land tax (SDLT) risk of de-enveloping property companies
12th April 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
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)
29th January 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Forbes Dawson
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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Why a cut in the basic rate of tax could hurt landlords
30th October 2023
Posted in Articles by Andrew Marr
Many landlords have felt somewhat shafted by tax legislation for a while now. The restriction of tax relief on finance costs…
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Should I gift my property to my company?
25th August 2023
Posted in Articles, Capital Gains Tax, IHT, Inheritance Tax, Trusts and Estates, Private Client, Property Tax, Stamp Duty Land Tax by Tom Minnikin
We were having a debate in the office this week about what is the costliest mistake that anyone had come across…
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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…
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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…
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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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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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