Blick Rothenberg

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.

This Q&A considers whether the higher 3% rates of SDLT apply where a purchaser owns a property in a company name, and acquires a property in their individual name.

This Q&A considers whether a transaction under a single contract is two transactions for SDLT purposes where one title is being sold by joint vendors and one is being sold by one vendor.

This Q&A looks at the basis on which to submit a stamp duty land tax (SDLT) return when an application to defer SDLT has not been processed by HMRC by the time the SDLT return needs to be filed.

This Q&A considers whether a purchaser can reclaim the higher 3% rates of SDLT when it transfers the former main residence to a company owned 100% by the purchaser within three years of acquiring a new main residence.

This Q&A considers the treatment of increased rent on the renewal of a lease for stamp duty land tax purposes.

This Q&A considers in what circumstances would the grant of an option and the subsequent exercise of it would not be linked transactions for SDLT purposes.

This Q&A considers whether a bank is required to pay stamp duty land tax and submit a return when it sells a property following repossession. This Q&A is produced in partnership with Sean Randall of Blick Rothenberg.

This Q&A considers whether a claim for overpayment relief is appropriate to rectify a previous failure to claim multiple dwellings relief (MDR).

This Q&A considers whether a transfer of equity from one spouse to both spouses is exempt from stamp duty land tax where the transferee spouse assumes debt. This Q&A also considers whether the higher 3% rates might apply.

This Q&A considers the stamp duty exemption for transfers of shares as a result of a divorce settlement.

This Q&A considers SDLT rates for a dwelling that has a driveway that is used for both commercial and agricultural vehicles.

This Q&A considers the stamp duty land tax treatment of varying or releasing a restrictive covenant over land.

This Q&A discusses whether SDLT will be payable when a mortgagee transfers the loan and at the same time transfers as mortgagee in possession its right to its estate in the security by transferring the actual security. This Q&A was produced in partnership with Sean Randall of Blick Rothenberg.

This Q&A considers when an application to defer stamp duty land tax in respect of an overage arrangement can be made and whether it can be made ten years after the agreement was made.

This Q&A considers the stamp duty land tax (SDLT) position when a person acquires two properties, both of which contain residential property and one that contains commercial property.

This Q&A considers whether a transfer of land is treated as commercial or residential for SDLT purposes where a party exercises options to acquire rear gardens and a private access road and then sub-sells to another party.

This Q&A considers a tenant's SDLT obligations in respect of the holding over of a non-notifiable lease .

This Q&A considers when the higher 3% rates of stamp duty land tax may apply where a minor acquires a residential dwelling.

This Q&A considers whether a variation of a lease to reduce its term will be subject to stamp duty land tax where the landlord and tenant are connected and section 53 of the Finance Act 2003 applies.