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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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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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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Tax and the cladding scandal
2nd July 2021
Posted in Articles, Stamp Duty, Stamp Duty Land Tax by Tom Minnikin
Background Last month marked four years since the Grenfell Tower tragedy, where 72 people lost their lives. The disaster exposed the…
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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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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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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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