SDLT

Helen Coward

Sweet relief? Helen Coward and Amelia Roffey (Simmons & Simmons) examine recent guidance from the Upper Tribunal on SDLT overpayment claims.

Lydia Hutchinson

Ben Clarke

Lydia Hutchinson and Ben Clarke (Birketts) review recent SDLT mixed-use cases and the limits of relying on grazing, agricultural use or future plans.

Helen Coward

‘Overpayment relief is a statutory remedy of last resort.’ Helen Coward (Simmons & Simmons) examines when HMRC can refuse SDLT repayment claims – and when they cannot.

Cristy Ajediti

Helen Coward

Helen Coward and Cristy Ajediti (Simmons & Simmons) explain why Tower One is another warning on the risks of complex, tax-driven arrangements.

John Shallcross

John Shallcross (Blake Morgan) examines the counter-intuitive result in a mixed property SDLT decision.

Max Schofield

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.