In depth
SDLT
Technical commentary on the issues affecting owner managed businesses, property investors and professional intermediaries.
Joint tenants or tenants in common: why the way you hold property shapes your tax.
The decision most co-owners never knowingly made. Here is something we see far more often than we would like. Two people buy an investment property together, the conveyancer…
Read more →SDLT group relief on an intra-group sale and leaseback.
The problem. A HMO company faced an HMRC assessment for Stamp Duty Land Tax following an intra-group restructuring. The company had transferred the freehold of six residential properties…
Read more →Higher rate Stamp Duty on Additional Property – How to claim it back?
Are you buying a second property in the UK? There is a stamp duty cost that catches a surprising number of buyers off guard. When you buy a…
Read more →Stamp Duty Relief – Substance over Form!
If you transfer your old home to a trust or a connected company while buying the second home, can you avoid the 5% surcharge on SDLT? Or if…
Read more →Stamp Duty Relief – When and how to claim it.
Most landlords know you can reclaim the SDLT surcharge if you sell your old home within three years of buying your new one. Far fewer know exactly how…
Read more →Second home – How to get Stamp Duty relief ?
Buying a new home before you have sold your old one? You could be paying thousands of pounds more in stamp duty than you need to. When you…
Read more →Stamp Duty Group Releifs – hidden risks!
Tax law never stops fascinating. Sometimes a relief that looks straightforward and an easy claim is hiding nuanced provisions capable of serious harm. A client recently approached us…
Read more →