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

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