SDLT for Commercial Property Lawyers - Avoiding Costly Mistakes

Introduction

Getting SDLT wrong on commercial transactions can easily mean mistakes of £500-£1m on the tax payable. Usually this is due to treating it as a simple 'stamp duty'.

SDLT is one of the most complex taxes on the statute book and is constantly evolving which this virtual classroom seminar will consider.

What You Will Learn

This live and interactive session will cover the following:

• Residential, commercial, and mixed-use properties - the surprising differences and HMRC's proposals for change
• Consideration - not just the figure of the transfer - fees, works, goodwill, fixtures & the market value rule
• Linked transactions and connected parties
• Substantial performance & the effective date
• Options, conditional contracts, sub-sales, land promotion agreements overage and deferment applications
• Group relief and other complex issues - the need for specialist advice
• The SRA, Law Society & PI insurers’ views on duties to advise

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.