14th February 2025
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
Many reorganisations involve one company acquiring another company through a share for share exchange. Without a specific relief, stamp duty would…
Read more13th December 2024
Posted in Articles, Stamp Duty Land Tax by Andrew Marr
It is fairly common for a lease to include an obligation to construct a building on the land which is the…
Read more11th October 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
In its ‘stamp taxes on shares manual’ HMRC has the following to say on ‘cancellation schemes’: Under this scheme, the Court…
Read more7th October 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
‘Tax refund outfits’ have been making hay over the last few years. Their ‘game’ works roughly as follows: 1. Sift through Rightmove…
Read more20th September 2024
Posted in Articles by Andrew Marr
SDLT on property exchanges can be quite complicated, although the main principle is fairly easy to understand. For example, if two…
Read more12th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
The 3% SDLT surcharge has been with us for eight years now and the basic rules are as follows: 1. Trusts and…
Read more5th July 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…
Read more26th June 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
There are often cases where it is beneficial to transfer assets from one company to another as a distribution. When property…
Read more31st May 2024
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Andrew Marr
On 6 March 2024 the Chancellor announced that Multiple Dwellings Relief (MDR) was to be abolished from 1 June 2024 (unless…
Read more12th 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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