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SDLT


Ridgway, SDLT and s 75A: HMRC giveth and taketh away premium
Card image Patrick Cannon
Patrick Cannon (Cannon Chambers) examines a recent tribunal decision on self-assessed mixed-use SDLT and the broader issue of reliance on HMRC’s published guidance. 
18 January 2023
Mainly ignored? The main purpose test for SDLT group relief premium
Card image Helen Coward
Helen Coward (Charles Russell Speechlys) examines the decision in The Tower One St George Wharf Ltd concerning the SDLT group relief anti-avoidance rule.
8 June 2022
Ask an expert: SDLT, early possession and substantial performance premium
Card image Simon Howley
Simon Howley (Bell Howley Perrotton) considers when a charge to SDLT is triggered.
16 February 2022
Consultation on the SDLT mixed property and multiple dwellings relief rules premium
Card image Liam O’Doherty
Card image Jeffrey Webber
Jeffrey Webber and Liam O’Doherty (BDO) examine the various options that are specifically aimed at preventing abuse of the existing rules. 
5 January 2022
Back to basics: SDLT multiple dwellings relief premium
Card image Marvin Reynolds
Card image Jeffrey Webber
Marvin Reynolds and Jeffrey Webber (BDO) provide a practical guide to a relief for which claims are being actively challenged by HMRC.
14 October 2021
Back to basics: SDLT and partnerships premium
Card image Anisha Polson
Card image Paul Beausang
Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.
22 July 2021
Residential properties and SDLT: practical issues premium
Card image Andrew Marr
Andrew Marr (Forbes Dawson) focuses on the various reasons why the initial ‘worst case scenario’ SDLT calculation may not be correct.
31 March 2021
The SDLT holiday: end of the party?
Why the end of the SDLT holiday is not such a bad thing.
23 February 2021
Stamp duty on shares: reform for the longer term
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? 
11 May 2020
HMRC’s revised guidance on s 75A: peppering the target premium
Card image 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).
3 March 2020
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