1
Type
Speaker
CPD Hours Level
Seminar 6 AdvancedInformation
Accreditation Information
SRA Competency B

Introduction

Non-residential rates of SDLT remained constant until 2016 when they became progressive and were increased. Dealing with linked transactions has, as a result, become more complicated.

Although SDLT on rent has been around since 2003, some of the rules are not well understood, especially in relation to overlap relief, and there were major changes in 2013, not all of which have yet found their way into the SDLT Manual.

Partnership SDLT has never been well understood and few practitioners understand the rules relating to trusts.

This course builds on a thorough understanding of the basic principles.

What You Will Learn

This course will cover the following:

  • Transactions and Chargeable Consideration
    • Issues around options, overage, linked transactions and deemed market value
    • The carrying out of works as chargeable consideration
    • The complex connection rules for companies
    • Why some knowledge of residential SDLT is critical for commercial practitioners
  • Reliefs - A Selection
    • Group relief
    • Charity relief
    • Sale and leaseback exemption
    • Part-exchange and similar reliefs
  • Leases
    • A detailed review of SDLT on leases and lease variations
    • How to calculate the tax accurately and apply overlap relief
    • Holdover and lease renewal
  • Partnerships and Trusts
    • A review of the partnership rules in FA03/SCH15
    • A review of the trust rules in FA03/SCH16
  • Case Studies

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Seminar | 06.01.2020

Bristol | 9:30am - 5:15pm


SDLT for Commercial Property Lawyers - An Advanced Guide with Paul Clark

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Jan
6
2020
Bristol
9:30am - 5:15pm
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Seminar | 08.01.2020

Southampton | 9:30am - 5:15pm


SDLT for Commercial Property Lawyers - An Advanced Guide with Paul Clark

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Jan
8
2020
Southampton
9:30am - 5:15pm
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Seminar | 10.02.2020

London | 9:30am - 5:15pm


SDLT for Commercial Property Lawyers - An Advanced Guide with Paul Clark

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Feb
10
2020
London
9:30am - 5:15pm
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Seminar | 30.04.2020

Birmingham | 9:30am - 5:15pm


SDLT for Commercial Property Lawyers - An Advanced Guide with Paul Clark

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Apr
30
2020
Birmingham
9:30am - 5:15pm
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Prices (ex VAT)
Smart
Plan Information
£250
Season
Ticket Information
£375
Standard
£500
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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