SDLT

Paul Shaw

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

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.

Susan Dennis

Adam Kay

The SDLT partnerships rules are complex, with many areas of uncertainty. Adam Kay and Susan Dennis (Saffery) review some of the traps to be aware of.

Suzi Evans

Many fear financial services SDRT. Suzi Evans (Alpine Edge Consulting) considers how the cause of that fear may not lie within the legislation.

Paul Clark

John Shallcross

The meaning of ‘land transaction’ is more important than ever. Paul Clark (Cripps) and John Shallcross (Blake Morgan) explore the issues, with examples.

Leigh Sayliss

Leigh Sayliss (Memery Crystal) considers the effects that changes in one linked transaction can have on others.

Sean Randall

The SDLT exemptions for alternative property finance need to be updated to give parity with conventional mortgages. Without change, SDLT will distort the market, warns Sean Randall (Blick Rothenberg).

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