SDLT

The case of Mudan has likely closed the door on claims that unsound properties qualify for non-residential rates of SDLT, writes Max Schofield (Devereux Chambers).

Andrew Dixon OBE

Andrew Dixon OBE, founder of Fairer Share, makes the case for the introduction of a proportional property tax.

Richard Woolich

In our continuing series on the lifecycle of a transaction, Richard Woolich (DLA Piper) examines the VAT implications of both buying property directly and acquiring the shares of a property-owning company.

Sinisa Butina

Angela Savin

Angela Savin and Sinisa Butina (KPMG) examine the basis of the Upper Tribunal’s reasoning in Scatola and the broader ramifications for taxpayers seeking certainty and finality to their SDLT affairs.

Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

Kyle Rainsford

Kyle Rainsford (Addleshaw Goddard) explores some difficulties resulting from the tribunal’s purposive interpretation in a recent case.

John Shallcross

John Shallcross (Blake Morgan) sets out what can be learnt from a recent decision where the FTT held HMRC could refuse to give effect to an overpayment relief claim for SDLT involving MDR for mixed property.

Edward Hardy

Helen Coward

Helen Coward and Edward Hardy (Simmons & Simmons) examine a recent FTT decision on SDLT, property investment partnerships and the anti-avoidance rule in s 75A.

Max Schofield

Max Schofield (Devereux Chambers) reviews recent case law on whether land sold with the property is ‘non-residential’, rather than part of the grounds of the house, for SDLT purposes.