SDLT for Commercial Property Advisers - Tricky Issues Simplified

Introduction

SDLT needs to be considered when acting for clients acquiring an interest in commercial property.

This webinar will provide the answers to common tricky questions, offer tips on how to improve the way you do things and cover the following key issues:

• Responsiveness of commercial transactions to SDLT - Government Paper
• Property aspects to consider in charity mergers
• How might SDLT rules on mixed-use dwellings change?

What You Will Learn

This webinar will cover the following:

• What is chargeable consideration - not always monetary - release/transfer of debt, works and services
• Apportionments
• Lease premia
• VAT
• Rent reviews
• Break clauses
• How SDLT is charged on rent
• Exemptions and reliefs (e.g., sale and leaseback, incorporation, seeding)
• HMRC investigations
• Mixed use consultation

This webinar was recorded on 4th April 2023