SDLT for Commercial Property Lawyers - An Advanced Guide with Paul Clark
This advanced modular webinar series (split into 4 modules) assumes that you understand basic SDLT principles,including contract and conveyance, identifying land transactions, sub sales, linked transactions, exchanges, chargeable consideration, exempt transactions and land transaction returns.
The course starts with some case studies, then investigates some issues in greater depth than the foundation course - issues around contracts, options, connected parties, chargeable consideration and construction contracts.
Non-residential SDLT has changed far less than residential, but if you carry out mixed-use transactions you will need some advanced knowledge of residential rules. Indeed, the issues are so complex a whole section is devoted to them.
Commercial leases dominate the practice of most commercial property lawyers, and also merit a module. Finally, we look at some reliefs and at partnerships.
An appendix to the course notes includes guidance on holdover and lease renewal, for the simple reason that no adequate guidance exists anywhere else. It is, however, so detailed that it needs to be read, not discussed.
What You Will Learn
This webinar series will cover the following:
- Module 1 - Advanced SDLT concepts
- Initial case studies
- Contracts providing for a conveyance to third parties
- Options and pre-emption rights
- The Connection rules
- Module 2 - Chargeable consideration & mixed-use transactions
- A review of schedule 4 and the varieties of consideration
- A closer look at construction works as consideration
- Contingent and uncertain consideration
- Transactions with a residential element
- Module 3 - Leases - a review of Schedule 17A
- SDLT on premiums and rent
- Deeds of variation
- Linked leases
- Agreements for lease
- Periodic leases
- Lease assignments
- Surrenders, regents and overlap relief
- Module 4 - Various reliefs, partnerships and trusts
- Group relief
- Charities relief
- Sale and leaseback exemption
- Part-exchange and similar reliefs
This webinar was recorded on 17th August 2020
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