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SDLT Planning

Continuing our regular contribution on SDLT issues Patrick Cannon examines the topical and complex issues surrounding the application of SDLT to sub-sales and other contractual dealings in land
Sub-sales are topical at the moment in SDLT. Recent experience shows that ever more complex property transactions are being considered as candidates for sub-sale treatment. The application of the SDLT sub-sale rules to complex property transactions often requires the adviser to revisit the basic rules of English law about how and when the beneficial and equitable interests in land pass in a sale transaction particularly where there are multiple parties in a chain. Perhaps surprisingly experience shows that there is scope for disagreement between advisers about the operation and effect of these rules. This lack of certainty arises because the rules are largely judge-made and...

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