An Introduction to SDLT & Partnerships - How to Spot the Key Issues
Stamp Duty Land Tax is an increasing source of revenue for HMRC, a tax that has come a long way since its introduction in 2003 which has resulted in a growing interest in planning and mitigation.
This introductory level course looks at the rules for one of the most complex areas of SDLT; namely the regime applicable to partnerships under the Finance Act.
The course is aimed at those who advise on succession and partnership structures and property transactions involving partners.
What You Will Learn
This course will cover the following:
- General principles (Schedule 15) - What are the SDLT consequences of transferring property to or from a partnership?
- Transfers to a partnership
- Transfers by a partnership
- Transactions within partnerships - Does altering interests in a partnership result in an SDLT charge?
- Trading/professional partnerships
- Property investment partnerships
- Clawback - Is there a risk of clawback with the partnership SDLT rules?
- Anti-avoidance (including Project Blue)
- Interaction with Reliefs
- Groups, partnerships and SDLT
Please let us know if you wish to be notified.
Please let us know if you wish to be notified when new dates are added for this programme