SDLT

Marvin Reynolds

Jeffrey Webber

Marvin Reynolds and Jeffrey Webber (BDO) provide a practical guide to a relief for which claims are being actively challenged by HMRC.

Paul Beausang

Anisha Polson

Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.

Andrew Marr

Andrew Marr (Forbes Dawson) focuses on the various reasons why the initial ‘worst case scenario’ SDLT calculation may not be correct.

Why the end of the SDLT holiday is not such a bad thing.

Siobhan Mossop

Covid-19 has forced HMRC to adopt electronic means of processing stamp duty on documents that transfer shares. Could HMRC be convinced to make these temporary measures permanent?

Simon Yeo

HMRC's guidance purports to be backed up by a Supreme Court decision but it goes further than that, writes Simon Yeo (KPMG).

Andrew Goldstone

Alexander Makinson

Andrew Goldstone and Alexander Makinson (Mishcon de Reya) review the latest tax developments affecting private clients.

Bridget English

Richard Sultman

Bridget English and Richard Sultman (Cleary Gottlieb Steen & Hamilton) discuss the proposed extension of the stamp duty/SDRT market value rule.

An already complex regime is to become even more challenging.

Sean Randall

Sean Randall (Blick Rothenberg) examines a tribunal decision on the SDLT anti-avoidance in s 75A, which could have adverse consequences for cases where real estate is sold via corporate wrappers.

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