SDLT paper returns: valid local authority codes
From 1 October 2014, if you file an SDLT return on paper you must enter a valid local authority code at: question 29 of form SDLT 1, and if applicable question 2 of form SDLT3 and question 10 of form...
View ArticleLaw Society responds to consultation on SDLT property investment funds rules
In July 2014, HMT and HMRC launched a consultation on potential changes to the way transactions in units are treated for SDLT purposes to ensure that certain vehicles are more attractive for investment...
View ArticleChancellor announces end of SDLT slab system
In the Autumn Statement, announced today, the Chancellor has abolished the slab system for stamp duty land tax (SDLT), as of midnight tonight.
View ArticleCapital thinking
The recent changes to capital allowance rules have drastically affected how purchasers and sellers deal with commercial property transactions. Mark Tighe explains how the property practitioner now has...
View ArticleFree Section seminars: Impacts of the legislation changes to the Finance Act...
These free seminars in Bristol, Manchester, London and Birmingham will explore how the changes to capital allowances legislation have impacted conveyancing solicitors over the past year
View ArticleHMRC publishes new guidance on Scottish land and building transaction tax
HMRC has published new guidance on how stamp duty land tax (SDLT) and the new Scottish tax, the land and buildings transaction tax (LBTT), are dealt with at the time of switch over on 1 April 2015 from...
View ArticleSpotlight: SDLT changes - what you need to know
The chancellor in his Autumn Statement announced major changes to stamp duty land tax on residential properties, in force from 4 December 2014. Marlon Appleton outlines what the changes will mean for...
View ArticleRegister with Revenue Scotland for land and buildings transaction tax
From 1 April 2015, Land and Buildings Transaction Tax (LBTT) will replace Stamp Duty Land Tax for land and property transactions in Scotland. Firms and individuals intending to make online returns for...
View ArticleRecent property news from the Law Society
We round up some recent updates on HMRC’s publication its new lease SDLT calculator, the government’s response to the CMA’s report into leasehold property management, and the review of the disruption...
View ArticleGive me five
Over a year after legislation came into force, placing new obligations on commercial property solicitors around capital allowances claims, most solicitors still do not know everything they need to...
View ArticleIn the line of duty
There have been significant changes to stamp duty land tax in the past four years, from the introduction of a new 15% rate, to complex new rules on subsales. Paul Clark provides an overview of the changes
View ArticleSDLT online payments by debit and credit cards
HMRC is now able to receive payment for stamp duty land tax by debit or credit card, using a new online payment service
View ArticleSpotlight: Project Blue Ltd v HMRC
Ben Roberts discusses the first test case involving the application of section 75A of the Finance Act 2003, an anti-avoidance SDLT provision, and its implications for SDLT planning
View ArticleSpotlight: Autumn statement 2015
Fionnuala Lynch, tax partner at Hamlins LLP, comments on the property headlines in this week’s autumn statement
View ArticleAutumn statement: changes to SDLT
The chancellor has announced higher rates of SDLT for purchases of additional residential properties, such as second homes and buy-to-let properties, coming into effect from 1 April 2016
View ArticleBoxed in
Three major changes on the horizon for landlords are likely to significantly affect the returns they can expect to see from their properties. Graham Poles outlines the changes and their potential impact
View ArticleTo have and to hold
The vehicle through which property is held has major implications for its tax treatment, especially following recent changes. Adrian Benosiglio and Gary Heynes provide a beginner’s guide.
View ArticleHM Treasury consults on higher SDLT for additional residential properties
HM Treasury is consulting for only five weeks on the details of the higher rates of SDLT on purchases of additional residential properties, such as buy-to-let properties and second homes
View ArticleVAT on property transactions (11 February 2016)
This webinar will help you to gain a complete understanding of the differing VAT treatments on property deals, through examining the impact of VAT as a major issue to consider.
View ArticleTLS responds to consultation on SDLT on additional residential properties
The Law Society has responded to a Treasury consultation on proposed higher rates of SDLT on purchases of additional residential properties
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