SDLT

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.

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.

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