Stamp duty land tax
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Stamp duty land tax avoidance scheme fails
Court Appeal upholds tribunal decision on land transaction
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Commissioners of HM Revenue and Customs v LG Park HT1 Ltd and others
Taxation – Stamp duty land tax – Market value
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Commissioners of HM Revenue and Customs v LG Park HT1 Ltd and others
Taxation – Stamp duty land tax – Market value
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Commissioners of HM Revenue and Customs v LG Park HT1 Ltd and others
Taxation – Stamp duty land tax – Market value
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Five traps in linked transactions
Bill Chandler highlights five points that frequently surprise buyers, tenants and practitioners
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Stamp duty land tax: no limitation concerning definition of residential property
There is no test for stamp duty land tax payable on the acquisition of residential property…
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When does land form part of the garden or grounds of a house?
Appellants were claiming repayment of SDLT
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Two dwellings acquired for conversion into one did not qualify as a replacement
A buyer may qualify for exemption from higher-rate SDLT when purchasing a dwelling as a replacement…
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A flat with defective cladding was still a dwelling
Picture the dismay of the purchasers of a flat in Greenwich who were informed, hours after…
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Did land form part of the “grounds” of a house?
Should lower rate of SDLT have been applied to a property?
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When is a building “suitable for use as a dwelling”?
Higher rates of stamp duty land tax apply when companies acquire dwellings.
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Goode Cuisine Co Ltd v Commissioners of HM Revenue and Customs
Stamp duty land tax, Higher rate