SDLT

Marc Selby

If a property is to be de-enveloped, the tax implications should be considered holistically and all the relevant taxes should be addressed. Marc Selby (Laytons) explains how the transaction should be structured.

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.

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.

Simon Howley

Simon Howley (Bell Howley Perrotton) considers when a charge to SDLT is triggered.

Liam O’Doherty

Jeffrey Webber

Jeffrey Webber and Liam O’Doherty (BDO) examine the various options that are specifically aimed at preventing abuse of the existing rules.

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.

Anisha Polson

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.

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.

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?

Go to page of 48