Blick Rothenberg

This Q&A considers the meaning of rent for the purposes of calculating stamp duty land tax.

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.

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.

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.

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.

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.

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

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.

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

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.

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