Issues with stamp duty land tax (SDLT) on property exchanges
20th 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…
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Lease extensions and the 3% surcharge
12th 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…
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3% stamp duty land tax (SDLT) surcharge and linked transactions
5th 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,…
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Abolition of Multiple Dwellings Relief does not prevent reclaims being made
31st 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…
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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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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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