SDLT Update 2019
Tuesday 2 April 2019
1345 – 1645hrs
Holiday Inn, Leigh Road, Eastleigh SO50 9PG
Paul Clarke has been a commercial property solicitor for over 40 years. He is an expert on many aspects of commercial property law and is a popular and engaging speaker
SDLT REVIEW 2019
In this three-hour session Paul Clark will deliver two 90-minute presentations.
1. SDLT on commercial leases
Although the rules have hardly changed since 2003, it is time for a refresher.
- How does one calculate net present value and work out SDLT on rent?
- What about lease variations?
- How are linked leases taxed?
- What about agreements for lease?
- How is overlap relief applied?
- What SDLT is payable on periodic tenancies?
2. A residential SDLT surcharge checklist
The residential surcharge rules are anomalous and often unfair. In the past few months Paul has prepared a checklist, which will be introduced in the second session. It also includes first-time buyer relief.
- What dwellings count for surcharge and FTB relief purposes?
- The two exemptions in detail
- Problems with marriage, civil partnership and infant children
- The effect of the three-year limits
- Multiple dwellings
KINDLY SPONSORED BY XPRESS LEGAL