Real estate tax

Featured guidance
Real estate tax guidance:

The following Tax practice note provides comprehensive and up to date legal information on 15 per cent rate of SDLT for high-value residential property transactions...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on 3 per cent higher rates of SDLT on additional residential properties...

Practice notes

A buyer and seller have agreed a discounted purchase price for a property. Is SDLT payable on the original or discounted price and does the analysis depend on the wording...

Q&As

A client has 1/6 of an interest in a property worth approximately £33,000.00. Will he have to pay the higher rates of SDLT on the purchase of another property and how...

Q&As

A client is going to take an assignment of a lease and then surrender the lease to the landlord in exchange for a grant of a new lease. Will overlap relief be available...

Q&As

A company is buying residential and non-residential property. If the 15% rate does not apply because an exclusion applies, is the rate of SDLT that which would otherwise...

Q&As

A company owns the freehold in two properties, which it leases to its two sole members and directors. What are the corporation tax on chargeable gains consequences if it...

Q&As

A company transfers a freehold as part of a transfer under Part VII of the Financial Services and Markets Act 2000, to another company with which it is not VAT grouped. A...

Q&As

A contracts to sell land to B. B then contracts to sell the land to C. A transfers the land to C at the direction of B. Who is the 'vendor' of the land for the purposes...

Q&As

A landlord and tenant have agreed a reduced rent in consideration of the tenant carrying out a costed schedule of works. The obligation is in the lease—for SDLT purposes,...

Q&As

A life interest trust is purchasing a dwelling that is already owned and occupied by the trust’s beneficiary. The beneficiary also owns an investment property. Will the...

Q&As
Trending topics
Scottish Law In-house COVID-19

Popular documents