1
Type
Speaker
CPD Hours Level
Seminar 3 IntroductionInformation
Accreditation Information
SRA Competency B

Introduction

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:

  • Background
  • Context
  • 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

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Seminar | 02.09.2020

London | 2:00pm - 5:15pm


An Introduction to SDLT & Partnerships - How to Spot the Key Issues

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Sep
2
2020
London
2:00pm - 5:15pm
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Seminar | 30.11.2020

Manchester | 2:00pm - 5:15pm


An Introduction to SDLT & Partnerships - How to Spot the Key Issues

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Continue Shopping
Nov
30
2020
Manchester
2:00pm - 5:15pm
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Prices (ex VAT)
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Plan Information
£121.5
Season
Ticket Information
£135
Standard
£270
Group bookings
Discounts are available for multiple places and if you have 5 or more people interested in this course and would like to discuss holding it in your area or on an in-house basis then please email us at information@mblseminars.com
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