Old Square Tax Chambers

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

This Q&A looks at whether an acquisition of a residential house for demolition and redevelopment is residential for SDLT purposes.

This Q&A considers how stamp duty land tax is calculated when a property is transferred to the beneficiary of a bare trust and the beneficiary assumes debt secured on the property.

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 whether there are any adverse capital gains tax consequences to a management company or the leaseholders when a freehold was purchased by a management company and leaseholders are the shareholders and directors of the management company.

This Q&A looks out how stamp duty land tax is calculated when an individual transfers residential property to a connected company for the assumption of debt.

This Q&A considers whether a bonus issue of shares to just one shareholder will fall within the reorganisation rules in section 126 of the Taxation of Chargeable Gains Act 1992.

This Q&A looks at multiple dwellings relief and the higher 3% rates of SDLT. It also looks at the procedure to be followed to claim a refund of overpaid tax. This Q&A was produced in partnership with Mary Ashley of 15 Old Square.

This Q&A considers stamp duty in relation to a share buyback.

This Q&A considers whether a shareholding including EIS shares would entitle a shareholder to claim business asset disposal relief (BADR).

This Q&A considers whether, an individual can reclaim the 3% SDLT surcharge on both a house and a granny annex if they are replacing their main residence and that individual has claimed multiple dwellings relief.

This Q&A considers whether overpayment relief is available where a claim for relief from the higher rates of stamp duty land tax is not made in time.

This Q&A examines the definition of charitable purposes under paragraph 1 of Schedule 8 to the Finance Act 2003 for the purposes of charitable relief from stamp duty land tax.

This Q&A discusses whether stamp duty is payable on a freehold purchase where two long leaseholders have exercised their right to purchase the freehold through collective enfranchisement under LRHUDA 1993.

This Q&A considers the application of stamp duty reserve tax (SDRT) to a transfer of a beneficial interest in shares.

This Q&A considers the SDLT treatment of a habitat management fee payable in connection with the grant of a lease.

This Q&A considers the SDLT consequences of pooled property being split up between the owners.

This Q&A considers the VAT status of a residential development with a small element of commercial units.

This Q&A explores the Capital Gains Tax liability where a wife has left a nil rate band in her Will and the trustees wish to make an appointment out of the trust to the surviving husband, three years after her death.

This Q&A considers the rate of stamp duty land tax that applies when multiple dwellings relief is claimed.