SDLT

Mark Fielden

David Coates

A 1% surcharge for non-residents is the latest proposed change to residential SDLT. Mark Fielden and David Coates (Kingston Smith) examine the detail and assess the impact.

Sean Randall

First-time buyers of new-build apartments suffer.

Dominic Stuttaford

Greg Branagan

The UK government published a consultation document setting out proposals for further changes to the calculation of consideration for stamp duty and SDRT purposes. Dominic Stuttaford and Greg Branagan (Norton RoseFulbright) review the proposals.

Jonathan Legg

Resi or non-resi? That is the question.

Jason Collins

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Liz Wilson

Liz Wilson (Squire Patton Boggs) considers whether the Supreme Court’s decision shifts the boundary between acceptable and unacceptable SDLT planning.

Edward Milliner

William Watson

Edward Milliner and William Watson (Slaughter and May) argue that the interaction between these two taxes is not as straightforward as the Stamp Office might like us to think.

Cathya Djanogly

Did the higher rate of SDLT apply?

Patrick Cannon

Patrick Cannon (15 Old Square) sets out some considerations for advisers when assisting clients who are potentially within the scope of the higher SDLT charge.

The Office of Tax Simplification (OTS) has published the terms of reference for its two latest reviews, announced at the Autumn Statement, covering stamp duty on paper share transactions and VAT.

For the review of stamp duty, the OTS will consider:

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