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Sean Randall#3726

Sean Randall

Blick Rothenberg
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.
Contributed to

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Where a lease is varied to increase the rent within the first five years (with the provision for
Where a lease is varied to increase the rent within the first five years (with the provision for
Q&A

This Q&A considers the practical implications of treating an increase in rent within the first five years of the term of a lease as the grant of a new lease for stamp duty land tax purposes.

Where a property is sold by parents to their son for less than its market value (the agreed purchase
Where a property is sold by parents to their son for less than its market value (the agreed purchase
Q&A

This Q&A considers whether SDLT on a transfer of property from parents to their son is calculated by reference to the market value of the property or the consideration given.

Where a shared ownership lease has been purchased from the original lessee, is the ‘initial amount’ for
Where a shared ownership lease has been purchased from the original lessee, is the ‘initial amount’ for
Q&A

This Q&A considers the amount of SDLT payable where the lessee under a shared ownership lease exercises their right to acquire the final tranche of equity in the reversionary interest.

Where an individual is having a contract to purchase a lease assigned to them by the original purchaser,
Where an individual is having a contract to purchase a lease assigned to them by the original purchaser,
Q&A

This Q&A considers what amount of SDLT is payable on the acquisition of a new lease where the acquisition is in pursuance of an agreement for lease that was assigned to the purchaser. This Q&A was produced in partnership with Sean Randall of Blick Rothenberg.

Where heads of terms have been signed such that there are ‘arrangements’ in place to prevent stamp duty
Where heads of terms have been signed such that there are ‘arrangements’ in place to prevent stamp duty
Q&A

This Q&A considers whether there is a provision for reclaiming the SDLT paid on an intra-group transfer by retrospectively claiming SDLT group relief on the basis that the ‘arrangements’ did not produce the disqualifying event in question.

Where two properties are each jointly owned by A, B, C and D, what is the stamp duty land tax (SDLT)
Where two properties are each jointly owned by A, B, C and D, what is the stamp duty land tax (SDLT)
Q&A

This Q&A considers how stamp duty land tax is calculated upon a gift of property which is then transferred to another.

Where two unconnected companies own a property in equal shares, will stamp duty land tax (SDLT) group
Where two unconnected companies own a property in equal shares, will stamp duty land tax (SDLT) group
Q&A

This Q&A considers whether SDLT group relief applies when two unconnected companies that own a property grant a long lease to a third company who is part of the same SDLT group as one of the companies but not the other.

Where, on the surrender of a lease, the tenant pays a reverse premium in excess of £40,000 to the
Where, on the surrender of a lease, the tenant pays a reverse premium in excess of £40,000 to the
Q&A

This Q&A considers whether a reverse premium paid by a tenant would be considered ‘chargeable consideration’ for SDLT purposes.

Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major
Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major
Q&A

This Q&A considers the availability of SDLT first-time buyer’s relief where a spouse is buying their first major interest in a dwelling but the other spouse previously owned property.

Would a farmhouse with 26 acres of land be considered as residential or mixed for the purposes of the 3%
Would a farmhouse with 26 acres of land be considered as residential or mixed for the purposes of the 3%
Q&A

This Q&A looks at whether a farmhouse with 26 acres of land is residential or mixed use for the purposes of SDLT.

First 3 Last

Practice Area

Panel

  • Q&A Panel

Qualified Year

  • 2000

Membership

  • CIOT

Education

  • LLB (Hons)
  • CTA (Fellow)
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