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CPD Hours Level
Seminar 6 IntermediateInformation
Accreditation Information
SRA Competency B
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Introduction

SDLT is now a complicated tax and yet those on the front-line (namely conveyancers) are rarely tax experts, have little or no training in the subject, do not read tax journals and may be unaware of changes.

Negligence claims are increasing.

In this course we will discuss the legislation in detail (part 4 of the Finance Act 2003). The accompanying notes will contain copies of the relevant provisions.

Guidance for professionals is provided in the SDLT Manual, much of which is being reviewed and revised. It is still not comprehensive, and we will draw attention to some of the uncertainties that remain.

The course notes will be illustrated by many examples.

What You Will Learn

This course will cover the following:

  • The Land Transaction
    • Land transactions, chargeable and exempt interests
    • Trusts and joint ownership
    • Contract and conveyance; contracts providing for a conveyance to a third party
    • Options and rights of pre-emption
    • Exchanges
    • Linkage
    • Connection for tax purposes
  • Consideration
    • Chargeable consideration
    • The charge to tax
    • Notification obligations - the tax return
    • Contingent, uncertain or unascertained consideration
    • Annuities as chargeable consideration
    • Rent as chargeable consideration - a brief outline of SDLT on leases
    • Deemed market value - connected company purchases
  • Exemptions and Reliefs
    • Schedule 3 exemptions, including gifts, divorce and transactions after death
    • A selection of reliefs in outline
  • Subsales
    • The rules on pre-completion transactions (introduced 17 June 2013)
  • Compliance
    • Anti-avoidance legislation
    • Is it possible to opt out of giving SDLT advice?

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Seminar | 02.03.2020

Manchester | 9:30am - 5:15pm


SDLT Foundations - An In-Depth Review with Paul Clark

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Mar
2
2020
Manchester
9:30am - 5:15pm
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Seminar | 24.04.2020

Bristol | 9:30am - 5:15pm


SDLT Foundations - An In-Depth Review with Paul Clark

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Apr
24
2020
Bristol
9:30am - 5:15pm
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Seminar | 29.04.2020

Southampton | 9:30am - 5:15pm


SDLT Foundations - An In-Depth Review with Paul Clark

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Apr
29
2020
Southampton
9:30am - 5:15pm
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Seminar | 11.06.2020

Leeds | 9:30am - 5:15pm


SDLT Foundations - An In-Depth Review with Paul Clark

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Jun
11
2020
Leeds
9:30am - 5:15pm
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Seminar | 23.09.2020

London | 9:30am - 5:15pm


SDLT Foundations - An In-Depth Review with Paul Clark

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Sep
23
2020
London
9:30am - 5:15pm
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Prices (ex VAT)
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Plan Information
£243
Season
Ticket Information
£270
Standard
£540
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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