Do You Pay Stamp Duty on a Commercial Lease?
SDLT on commercial leases can be very complex. Many tenants are unaware that Stamp Duty Land tax is payable on commercial leases – and may be...
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On the 4th July, in London, leading SDLT barrister, Patrick Cannon is chairing the Stamp Duty Land Tax conference. Here, you can hear the latest developments in SDLT, analyse the ins and outs of the new rules and how they work in practice.
This year sees significant and important developments in SDLT which you need to focus on if you advise on the tax or are involved with real estate.
Key areas covered include:
– What is HMRC’s current working definition of mixed-use property and what advice should be given to clients purchasing houses with large amounts of land
– When can the consequences of the Bewley decision could be deployed to your clients’ advantage?
– Problems and Issues with the 3% Higher Rates
– Scottish LBTT and Welsh LTT Updates
– The 4 Different Rate Structures and Mixed Use Property
– When does the 15% higher rate for corporate buyers of dwellings apply?
– Why are so many clients and advisers making mistakes with Schedule 4A?
– Understanding the exemptions and when they can and cannot apply
– Understanding and influencing HMRC’s process for deciding penalties when the 15% rate has missed
With the Early Bird Special, you can save £200 when you register by 3 of May.
Alternatively, you can download the agenda here.