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- Mixed Use Claims in SDLT
- Multiple Dwellings Relief
- Overpaid Stamp Duty Appeals
- SDLT Avoidance Schemes
- SDLT on Divorce and Separation
- SDLT Penalties and Appeals
- SDLT Planning
- Section 75A: SDLT Anti-avoidance
- Stamp Duty for Non-UK Residents
- Stamp Duty Land Tax FAQs
- Stamp Duty on Commercial Property Explained
- Stamp Duty On Second Home
- Stamp Duty Refund
- Uninhabitable Property
- Tax Avoidance Schemes
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- What We Learned From Rishi Sunak’s July Budget
Posts by category
- Category: news
- What are the criteria for uninhabitable property?
- How to Handle R&D Tax Claim Conflicts
- What is the ‘grey belt’, and what are the potential tax liabilities?
- Understanding the Complexity Of Inheritance Tax Advice or IHT
- Capital Gains Tax and Whisky Investments: Too Good To Be True
- Spring Budget Stamp Duty Review
- Stamp Duty On Granny Annexes
- Stamp Duty and Interest Charges: Understanding HMRC’s Policy
- Inheritance Tax On Jointly Owned Property Explained
- Annual Tax on Enveloped Dwellings Explained
- Spring Budget 2023 | Stamp Duty Land Tax Changes
- Spring Budget 2023 Capital Gains Tax Announcement
- Spring Budget 2023, What to Expect From
- Stamp duty refunds: Too good to be true?
- What is negligence in relation to MDR?
- Tax Considerations when relocating to the UK from Hong Kong
- Relaxation of CGT on separation and divorce explained
- Stamp Duty Cuts: The Government’s Growth Plan 2022
- Residential and Non-residential Stamp Duty Explained
- Do you pay stamp duty on property in the Metaverse?
- A guide to capital gains tax on divorce and separation
- How to Save Stamp Duty on Shares
- Stamp Duty in London
- Do You Pay Stamp Duty on a Commercial Lease?
- Can I Avoid Paying Stamp Duty Land Tax?
- The Property Planet Podcast
- Tax Implications of Inheriting a Farmhouse
- Patrick Cannon: Why I started Cannon Chambers
- SDLT and Divorce: Transferring Property and the 3% Surcharge
- Is Stamp Duty Payable on Transfer of Property Between Spouses?
- Stamp Duty for Non-UK Residents
- Companies Accused of Furlough Fraud
- Avoiding Mistakes When Claiming Furlough
- What We Learned From Rishi Sunak’s July Budget
- COVID-19: Changes to Higher Rate Stamp Duty Land Tax Announced
- Farm Tax Conference
- 0% Benefit in Kind for all Tesla Cars
- Can My Dormant or Dissolved Company Be Investigated?
- Why are homebuyers overpaying on Stamp Duty?
- Will HMRC Investigate COVID-19 Claims?
- Join Patrick Cannon for a Webinar to discuss SDLT refund claims
- What the 2% SDLT Surcharge Means for Foreign Investors
- Remote Court Hearings: How Will Courts Adapt to COVID-19?
- Tax Investigations and Coronavirus
- The Rise of Alternative Dispute Resolution: A Matter of Mediation
- SDLT Refunds: How Can You Claim Stamp Duty Back?
- Is Mediation Legally Binding?
- Conservatives v Labour: How Are The Political Parties Changing Stamp Duty Land Tax?
- Employee Benefit Trusts: PAYE and National Insurance
- How is SDLT Calculated for Multiple Properties and Dwellings?
- What are the Stamp Duty Tax Bands for Buy to Let?
- HMRC’s Revised SDLT Guidance
- Patrick Cannon Chairs Exclusive LexisNexis Webinar
- Stamp Duty on Second Homes: Everything You Need to Know
- What Are The Tax Implications of Investing In Commercial Property?
- Judicial Review v Mediation
- How Does Mediation Differ From Arbitration?
- The Benefits of Using Mediation Services For Conflict Resolution
- Preparing for IR35 Changes in April 2020
- Updated Tolley’s Stamp Taxes 2019-2020 Is Now Available For Purchasing
- Stamp duty surcharge on non-UK resident purchasers
- Unexplained Wealth Orders
- R (HAWORTH) V HMRC: FOLLOWER NOTICE QUASHED
- Preparing for IR35 Changes: Are You Ready for April 2020?
- Contractor Loan Charge – What You Need To Know
- Patrick Cannon Is Chairing The Stamp Duty Land Tax Conference
- Lorraine Kelly’s Victory Against HMRC
- What are the penalties for tax evasion (UK)?
- Multiple Dwellings Relief for Stamp Duty Land Tax
- How To Submit a Tax Appeal By Email
- Guess The Stamp Duty That These Homes Pay
- HMRC Spotlight 46
- Why are Foreigners Having to Pay Extra Stamp Duty?
- Is There a Time Limit for HMRC Investigations?
- What are the Section 24 Tax Changes affecting Buy-to-let Landlords?
- Stamp Duty for First-time Buyers
- What Happens if I Charge VAT and I’m not VAT Registered?
- What is a Tax Judicial Review, and When Might You Need One?
- Common Tax Avoidance Schemes and Tax Avoidance Penalties
- Budget 2018 Winners And Losers: What The Budget Means For My Clients
- Unexplained Wealth Orders
- Are Offshore Tax Havens Legal?
- Employee Benefit Trust (EBT) Schemes Explained
- Stamp duty surcharge on non-UK resident purchasers
- What You Need to Know About Umbrella Schemes
- SDLT and VAT Webinar
- What is an HMRC Audit?
- What is an Accelerated Payment Notice?
- All you need to know about disguised remuneration schemes
- Stamp Duty on Mixed use Property Explained
- What is Code of Practice 9?
- HMRC: Time to pay arrangements if you have used a defeated tax scheme
- How do stamp duty avoidance schemes work?
- Patrick’s speaking engagements Autumn 2017
- IBC’s 34th Annual SDLT Conference 4 July 2017
- New edition of Tolley’s Stamp Taxes
- Patrick Cannon will be chairing IBC’s 33rd annual SDLT conference on 5th July, 2016 in London
- New edition of GAAR: A Practical Approach now published
- Tax Avoidance, Risk and Litigation
- GAAR:A Practical Approach
- SDLT Saving Schemes
- Are We All In This Together?
Insights
- UK Tax Evasion Statistics 2020
- Stamp Duty Land Tax Statistics 2020
- UK Inheritance Tax Statistics
- 2019 UK Tax Avoidance Statistics
- Barristers vs Solicitors Statistics 2019
Notable Cases
- SUTERWALLA V HMRC [2024] UKUT 00188 (TCC)
- DAVIS and GUILBERT V HMRC TC/2022/11605/V
- MARIE GUERLIAN-DESAI V HMRC TC/2022/13097
- SIMON AND JOANNE HOLDING V HMRC TC/2020/02201
- Mr & Mrs Michael v HMRC TC/2022/12710
- HARJONO & SANTOSO V HMRC TC/2023/00910
- NEWSAND LIMITED V HMRC TC/2023/09861
- BONSU V HMRC TC/2022/11430
- MARIE GUERLAIN-DESAI V HMRC TC/2022/13097
- 39 FITZJOHNS AVENUE LIMITED V HMRC TC/2022/13095
- BROSCH & BROSCH V HMRC TC/2020/01784
- SMITH AND CORBETT V HMRC TC/2021/00047
- JONATHAN RALPH V HMRC TC/2022/13513
- L-L-O CONTRACTING LTD AND OTHERS v HMRC TC/2022/01346
- SANGEETA MODHA V HMRC TC/2021/14252
- NELLSAR LTD v HMRC [2023] UKFTT 718 (TC)
- KOZLOWSKI v HMRC TC/2023/00327
- BLOOM V HMRC TC/2020/01423
- GUERLAIN-DESAI V HMRC TC/2022/13097
- SUTERWALLA v HMRC TC/2022/03979
- MUDAN V HMRC TC/2022/02868
- JAMES FAIERS V HMRC TC/2021/02112
- DANIELLE AND EMMA SEXTON V HMRC TC/2022/00160
- Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC [2022] UKUT 0031 (TCC)
- James and Charlotte Averdieck V HMRC TC/2022/02324
- SC Properties Ltd and Richard Cooke v HMRC [2022] UKFTT 214 (TC)
- Marcus And Marcus Limited V HMRC [2022] UKFTT 145 (TC)
- Hyman and Goodfellow v HMRC [2022] EWCA Civ 185
- ANDREW AND TIFFANY DOE V HMRC [2022] UKUT 00002 (TCC)
- THE WAKELYN TRUST V HMRC [2022] TC/2019/01108/V
- Victoria Carter & Peter Kennedy v HMRC [2021] UKUT 300 (TCC)
- Robert David George Rachel Claire George Vs The Commissioners For HMRC TC/2019/09351
- Smith Homes 9 Ltd v Revenue and Customs Commissioners [2021]
- Ladson Preston Ltd and AKA Developments Greenview Ltd v HMRC [2021]
- Fiander and Brower v HMRC [2021]
- Bentley v HMRC [2021]
- Brandbros Limited v HMRC [2021]
- Mr and Mrs Mullane v HMRC [2021]
- MAS Fabrics Hong Kong Limited v HMRC [2021]
- Hyman, Pensfold and Goodfellow v HMRC [2021]
- Paul and Jane Wilkinson v HMRC [2021]
- Andrew and Tiffany Doe v HMRC [2021] TC/2019/06712
- Leisure Parks Real Estate Limited v HMRC [2021]
- MICHAEL BENTLEY V HMRC [2021]
- Waterside Escapes Ltd V HMRC [2020]
- Mehdi Moaref and Armaghan Mozhdeh V HMRC [2020]
- Oisin Fanning and the Commissioners for HMRC {2020}
- Keith Fiander and Samantha Brower V HMRC [2020]
- Troy Homes v HMRC [2020]
- Lynda Miles-Till v HMRC [2020] UKFTT 0127 (TC)
- Geering and others v HMRC [2018]
- R (Hart & Others) v The Crown Court [2017]
Legal Articles
- Ridgway, SDLT and section 75A
- Stamp Duty Holiday: When Will It End?
- HMRC issues “nudge letters” on Furlough Fraud
- What is the “grounds” of a property for SDLT?
- Fighting For Rights
- Failure to Prevent the Facilitation of Tax Evasion
- HMRC’s Updated SDLT Guidance on Section 75A
- Hope For HNWIs Caught Up In Double Tax Disputes
- “Computer Says No” - Taxation Magazine
- Code of Practice 9 Dilemma COP 9: Admitting Deliberate Behaviour
- The Art Of Mediation
- Section 75a: Case-by-case Advice Now Available
- Failure to Prevent the Facilitation of Tax Evasion
- Chambers Seminar - SDLT Notes & Slides
- FA 2019 Update To The 3% Higher Rates
- Keeping it Quiet
- Fa 2018 Update to the 3% Additional Charge
- Costs awards in the FTT
- Patrick’s Analysis of Recent JR’s of HMRC Search Warrants
- A Material Misrepresentation of Facts by HMRC
- Guide to the 3 per cent Additional Charge
- Invoking the Human Rights Act
- Project Blue
- Sub-sale Relief – Backwards and Forwards
- HMRC Win Vardy Properties Company Sub-Sale Appeal
- Property Exchanges, SDLT and VAT
- E Guide to HMRC’s enquiry powers
- Updated E guide to Partnerships and SDLT
- Two Upcoming Tax Conferences
Webinar
- Recent Notable SDLT Cases and Their Impact
- Tax and Financial Planning on Divorce or Separation
- The New Stamp Duty Surcharge for Non-Residents
- 2020 Year in Tax Webinar
- Farm Tax 2020 Virtual Conference
- New rates of Stamp Duty Land Tax for non-UK residents
- Key Haven Publications 38th Annual "Oxford" Virtual Three-Silk Seminar
- Patrick Cannon Chairs Exclusive LexisNexis Webinar
- Free Webinar on Finance Bill 2020
- Free Webinar covering Tax Fraud, Furlough Fraud & Forfeiture Orders
- Tax Fraud, the Proceeds of Crime Act and Furlough Fraud
- Patrick Cannon to Present a Webinar on SDLT Refund Claims
Forums
Topics
- Acquisition by house building company
- Sub-sale relief on a mixed use property.
- SDLT: Stamp Duty Charge
- SDLT Partnerships Sch. 15 FA2003 SLP
- Meaning of the word 'occupy'
- HRAD liability on purchase of 2 flats
- SDLT Demand After Appeal Made
- HMRC sdlt claim time limit?
- Legalities and Tax Implications?
- main residence test
- SDLT on transfers to a connected company
- Mixed use. Is Common Land residential?
- SDLT Mitigation Schemes involving option arrangements
- Is a trustee of residential property liable for the 3% rate of SDLT?
- Mobile home, counts as property or not?
- Can HMRC issue a discovery assessment?
- Does a disabled person’s settlement qualify as a life interest trust?
- Does SDLT apply to transfers between connected companies?
- Can the use of a bare trustee avoid the 3% additional rate of SDLT?
- Does Market Value Rule in Para 5 of Sch 4 FA 2003 override overages?
- Will SDLT become chargeable if a spouse are in partnership with son?
- Overseas Property in Discretionary Trust
- Should I appeal an SDLT mitigation scheme?
- How does the 3% additional SDLT rate apply to multiple dwellings?
- SDLT Additional Rate
- What counts as mixed use property for SDLT?
- Is there any SDLT on a transfer of equity in a mortgaged property?
- Do I have to pay the 3% stamp duty?
- Does the 3% charge apply when wife transfers property to a spouse?
- Can rebuilding a redundant dwelling avoid the 3% additional rate?
- Does the 3% additional rate apply when a spouse buys a new residence?
- Is SDLT payable when mother and son swap houses?
- Can SDLT be avoided on the transfer of a property subject to mortgage?
- SDLT Refunds on Homes and the 3% additional rate of SDLT
- How does para 21(2)(b) Schedule 15 FA 2003 work if no tax was payable?
- When does the main residence exemption from 3% additional SDLT apply?
- Stamp Duty
- Can you avoid the 3% additional rate of SDLT?
- 3% Surcharge, MDR and Linked Transactions
- When does residence exemption from the 3% additional SDLT rate apply?
- Is there SDLT on transfers between husband and wife?
- Higher Rate SDLT for additional properties
- Are there any new SDLT avoidance schemes?
- Is there any SDLT on a demerger?
- Does multiple dwellings relief apply were there is tax avoidance?
- Is payment of legal fees part of the consideration for SDLT?
- Is SDLT charged on the transfer of a property out of a company?
- stamp duty land tax
- Should I appeal my SDLT savings scheme to HMRC?
- What is a Type A partnership transfer under para 14 of sch 15, 2003?
- Can the GAAR apply to sale and leasebacks?
- Do EBT or EFRBs still work?
- Is there an SDLT charge on land pooling?
- Do SDLT sub-sale schemes work?
- Is there a withdrawal of money by the transfer resulting in a charge?
- Risks when buying a property that is in a sub-sale scheme?
- Does a sale by a mortgagee in possession save SDLT?
- SDLT on death of a partner in a PIP
- How do you calculate the SLP if there is a fixed share partner?
- Multiple Dwellings
- How does SDLT sub-sale relief work?
- Does multiple dwellings relief apply to a freehold of flats?
- If a liquidators appointed partnership does this trigger SDLT charge?
- Is SDLT payable on the incorporation of a property partnership?
- Transfers out of a partnership
- Does SDLT apply to the transfer of a property out of a partnership?
- Is it possible to transfer property assets into an offshore structure?
- Exchanges (or not)
- Will SDLT apply to a surrender and re-grant of multiple leases?
- Is there a linked transaction when a buyer buys from two joint owners?
- Does market value for SDLT include VAT?
- How can you avoid an SDLT discovery assessment?
- Do you have to disclose an SDLT scheme under DOTAS?
- Does section 45 FA 2003 require there to be two contracts?
- When can s27(3)(c) FA 1967 apply to block stamp duty group relief?
- partnership of bodies corporate
- How does SDLT apply in relation to para 12 and para 24 of Schedule 15?
- Transfer of interest in partnership
- 6 years
- Is SDLT paid on the VAT market value of an exchange of properties?
- How do I respond to an SDLT discovery assessment?
- Is SDLT payable on a lease to a connected company?
- Is SDLT payable on an in-specie contribution of a commercial property?
- Stamp Duty
- partnerships
- Does a Scottish Limited Partnership fall within the SDLT definition?
- Are there any SDLT avoidance schemes?
- Statutory interpretation
- When can HMRC go back 6 years to charge SDLT?
- How much disclosure is required to stop a discovery assessment?
- When should SRNs be supplied to clients under DOTAS?
- Do SDLT schemes work?
- partnerships - connected persons
- Is SDLT payable on the transfer of capital interest in a partnership?
- Is SDLT payable on the value of the property in the sale agreement?
- When will courts take a purposive approach to the SDLT legislation?
- Does payment of legal fees attract SDLT as part of the consideration?
- Can SDLT be saved by using husband and wife partnership?
- Is SDLT payable on the transfer of a property out of a company?
- Surrender of put option
- Beneficial Interest
- Unlimited Co SDLT scheme
- Do 85/15% SDLT schemes work?
- Are there still any legitamate schemes available
- If a developer takes possession of a site does a SDLT liability arise?
- Is establishing partnership to receive property a scheme transaction?
- Does a 1907 Act limited partnership need to carry on a business?
- Linked Transactions
- Do I pay SDLT on a land exchange?
- Are the 50/50 owners of a company connected with it for tax purposes?
- Does SDLT apply on transfer of property from a partnership to partner?
- Do I have any rights if my name isn’t on property deed?
- Split title
- Should I buy a scheme through avoidstampduty.com?
- Is SDLT payable on a transfer between two sub-funds?
- Can sub-sales be split into oparts for SDLT?
- Will SDLT be payable on the transfer of a mortgage?
- Partnership Guide
- Is a gift of land subject to a debt liable to SDLT?
- Are unmarried couples connected with each other for tax purposes?
- When are transactions linked for SDLT?
- SLP: Is it affected when a partner’s profit share increases?
- transfers from ltd to Individual
- Can a property be distributed in by a company without paying SDLT?
- Linked Transactions
- Would a sub-sale of an undivided share be considered a separate land?
- Does s75A catch sub-sales?
- SDLT Avoidance scheme
- How do you protect against the issue of a discovery assessment?
- Does SDLT sub-sale relief work when there are two land transfers?
- What does "at the same time" mean for SDLT sub-sales?
- Is there performance for SDLT when a sitting tenant buys the freehold?
- When is there a linked transaction for SDLT?
- Is it negligent not to obtain a valuation for SDLT?
- What are linked transactions for SDLT?
- When is market value relevant in SDLT?
- Calculating SDLT with Two Linked Transactions involving Interests
- How are SIPPs treated for SDLT?
- Contractors: What constitutes substantial performance for SDLT?
- How is SDLT charged on interim rents?
- Intangible Asset Regime and SDLT
- Disclosure Headache
Testimonials
If you’ve got a question for Patrick and our team or would like us to cover another core legal topic not listed above, please contact us today and we’d be more than happy to assist with your request.