Sean Randall

This Q&A considers whether the higher 3% rate of SDLT applies to a purchase of a mixed use property.

This Q&A considers if certificates on stock transfer forms can be signed and dated a number of years after the share transfers took place.

This Q&A considers SDLT and CGT issues that would arise where a company holds a share of a property on trust.

This Q&A considers the SDLT treatment of an increase in rent on an assignment of a pre-2003 lease

This Q&A considers whether both the tenant seller and buyer will be liable to pay SDLT when the tenant of a shared ownership lease proceeds with final staircasing and sells the property.

This Q&A considers whether a rebate of SDLT is available to executors, where the deceased person bought a replacement main residence and paid the higher rates, but died before they could move into the house.

This Q&A considers whether a non-profit organisation (a company limited by guarantee) that is not a registered charity can claim relief from SDLT.

This Q&A looks at whether the higher 3% rates of SDLT can be reclaimed when the additional home is sold within three years of its purchase.

This Q&A considers the application of MDR on the acquisition of a property that includes a house with a granny annex in the garden.

This Q&A considers the case law regarding the definition of ‘annexe’ with regards to multiple dwellings relief for SDLT.

This Q&A looks at the stamp duty land tax (SDLT) consequences of an amendment to an overage provision where the overage was originally granted before SDLT was introduced.

This Q&A considers whether UK stamp duty or 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.

This Q&A considers the calculation for the 30 day limit to file an SDLT return.

This Q&A considers the SDLT treatment of a deemed surrender and re-grant of a lease over commercial premises and a reversionary lease over commercial premises. This Q&A was produced in partnership with Sean Randall of Blick Rothenberg.

This Q&A considers how SDLT is calculated when the buyer has entered a raffle to win a house.

This Q&A discusses how SDLT is charged in regard to a land swap between parties and the guidance available on such a transaction.

This Q&A considers the situation when a buyer purchases two properties at an auction from the same seller and whether the two purchases will be linked transactions for SDLT purposes.

This Q&A looks at whether an increase made in year four of the term of a lease to the rent from year six constitutes a grant of a new lease for stamp duty land tax purposes.

This Q&A looks at the SDLT position on a variation of a lease that amends the rent provisions

This Q&A considers the interaction of the rules on the higher rates of SDLT for additional properties and the gifting of a property into a trust for other beneficiaries.