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Sean is a partner at Blick Rothenberg. For five years, he was head of stamp taxes at KPMG UK, finalist in the 2016 Taxation Awards for Best Big Four Tax Group. He has almost 20 years' experience advising, amongst others, developers, investors, occupiers, funds and banks on stamp taxes in connection with real estate transactions, group reorganisations, corporate reconstructions, demergers and placings. He is a barrister by training, a Fellow of the Chartered Institute of Taxation and council member of the Stamp Taxes Practitioners Group. Since 2007 he has been the editor of Sergeant & Sims on Stamp Taxes arguably the most comprehensive, up-to-date and authoritative guide to UK stamp taxes available. He was the Tax Writer of the Year in the 2017 Taxation Awards having ''demonstrated real in-depth expertise in analysing complex legislation'. He has contributed to the development of government policy, tax authority practice and statutes on stamp taxes, and is regularly consulted by tax authorities and government departments. He speaks and writes regularly on UK stamp taxes.
A buyer is buying the freehold of a property that is comprised of a ground floor shop (subject to a long lease at a peppercorn rent) and a first floor flat. There is no value in the ground floor shop to the landlord. The price paid is to be attributed to the freehold of the flat. As the freehold is mixed use, does it avoid the 3% surcharge?
A number of share transfers took place several years ago which were for nominal sums, and in each instance well below the £1,000 threshold for stamp duty. Unfortunately, the parties did not arrange for the certification of exemption from stamp duty to be completed on the stock transfer forms. Is it possible for the certificates on the stock transfer forms to be signed and dated now, or do the stock transfer forms need to be sent to the stamp office and stamp duty paid?
A property is owned by a husband and wife, and a company gave money to contribute towards the purchase. If the money is then not repaid and there is a declaration of trust to give a share of the property to company, would there be stamp duty land tax and capital gains tax issues?
A tenant is proposing to take an assignment of a pre-2003 lease. On completion the lease will be varied to bring in a higher rent. Given the lease fell under the old stamp duty regime how is the increase in rent treated for SDLT purposes?
A tenant of a shared ownership lease who currently owns 65% of the property will proceed with final staircasing as part of a sale of the property and sell 100% of the property. Will the tenant seller and the buyer both pay stamp duty land tax?
An individual purchased a property intended to be their main residence before selling their current main residence and paid higher rates stamp duty land tax (SDLT) on the purchase, but passed away before moving into the new property. The new property was sold by the deceased’s executors and the original main residence is now for sale. Can the executors claim an SDLT rebate for the higher rates on the replacement property that was bought and sold?
Can a non-profit organisation (a company limited by guarantee) that is not a registered charity claim relief from stamp duty land tax (SDLT)?
Can a refund of the higher 3% rates of SDLT be claimed where a property bought as a second or subsequent dwelling is sold within the three years after the date of completion?
Can multiple dwellings relief (MDR) apply on the acquisition of a property that includes a house and a granny annex in the garden with separate access, but no separate address, council tax banding or title? How does this interact with the 3% higher rates of stamp duty land tax on additional residential properties?
Do you have any guidance or recent case law that provides clarification on the definition of an ‘annexe’ with specific reference to claiming multiple dwellings relief for stamp duty land tax?
Does an amendment to an overage provision in 2016 (that changed the trigger point and overage period but not the overage amount) attract a stamp duty land tax (SDLT) liability where the overage was originally granted pre-SDLT (ie before 1 December 2003)?
Does UK stamp duty or stamp duty reserve tax (SDRT) apply to the grant of an option (that is governed by English law) to acquire shares that are issued by a non-UK company?
How do you calculate the 30-day limit (or 14-day limit from 1 March 2019) for filing an SDLT return? Is the effective date day one or do you exclude it so that, for example, an effective date of 1 January would have a filing date of 31 January, and penalties/ interest would only start to accrue from 1 Feb?
How does the stamp duty land tax treatment of commercial tenancies differ between a deemed surrender and re-grant on the one hand (by way of a deed of variation), and a reversionary lease on the other?
How is SDLT calculated when the buyer has entered a raffle to win a house, ie the consideration given by the buyer is the single winning raffle ticket?
How is SDLT charged in respect of a land swap between parties? Is there any guidance on this?
If a buyer purchases two properties at an auction from the same seller, will the two purchases be linked transactions for stamp duty land tax purposes?
If a lease is varied in the fourth year of the term to increase the rent in the sixth year of the term, does the variation to increase the rent constitute a grant of a new lease for stamp duty land tax purposes?
If a lease is varied to remove the rent review provisions and replace these with a stepped rent increasing at the beginning of the sixth year of the term does this constitute a surrender and regrant of the lease for SDLT purposes?
If a married couple gift a property to a bare trust of which their parents are the beneficiaries (and the trustees are the parents and one of the couple), what are the stamp duty land tax (SDLT) consequences? If the couple purchased another property to live in would the Higher Rates of SDLT for Additional Dwellings apply to the transaction? Would this analysis alter depending on whether they bought this property before or after the gifting of the first property to the bare trust?
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