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Blick Rothenberg

Experts

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Sean Randall
Sean Randall
Blick Rothenberg
Tim Shaw
Tim Shaw
Blick Rothenberg
Contributions by Blick Rothenberg Experts

50

Where a lease is varied to increase the rent within the first five years (with the provision for variation not contained in the lease itself), this is treated for SDLT purposes as the grant of a new lease in consideration of the additional rent payable. What are the practical implications of this?
Where a lease is varied to increase the rent within the first five years (with the provision for variation not contained in the lease itself), this is treated for SDLT purposes as the grant of a new lease in consideration of the additional rent payable. What are the practical implications of this?
Q&As

Where a property is sold by parents to their son for less than its market value (the agreed purchase price being equal to the mortgage sum borrowed by the son), is stamp duty land tax (SDLT) payable by reference to the market value of the property or the lower value stated on the transfer?
Where a property is sold by parents to their son for less than its market value (the agreed purchase price being equal to the mortgage sum borrowed by the son), is stamp duty land tax (SDLT) payable by reference to the market value of the property or the lower value stated on the transfer?
Q&As

Where a shared ownership lease has been purchased from the original lessee, is the ‘initial amount’ for the purposes of calculating the SDLT due on a final staircasing, the amount paid by the original lessee or the amount paid to acquire the lease from the original lessee?
Where a shared ownership lease has been purchased from the original lessee, is the ‘initial amount’ for the purposes of calculating the SDLT due on a final staircasing, the amount paid by the original lessee or the amount paid to acquire the lease from the original lessee?
Q&As

Where an individual is having a contract to purchase a lease assigned to them by the original purchaser, and the deed of assignment is for a higher price than the original purchase price, will they pay stamp duty land tax on the original purchase price or the higher price in the deed of assignment?
Where an individual is having a contract to purchase a lease assigned to them by the original purchaser, and the deed of assignment is for a higher price than the original purchase price, will they pay stamp duty land tax on the original purchase price or the higher price in the deed of assignment?
Q&As

Where heads of terms have been signed such that there are ‘arrangements’ in place to prevent stamp duty land tax (SDLT) group relief being claimed on a transfer, but the sale of the transferee does not in fact proceed, is there any mechanism for claiming the group relief later and obtaining repayment of the SDLT?
Where heads of terms have been signed such that there are ‘arrangements’ in place to prevent stamp duty land tax (SDLT) group relief being claimed on a transfer, but the sale of the transferee does not in fact proceed, is there any mechanism for claiming the group relief later and obtaining repayment of the SDLT?
Q&As

Where two properties are each jointly owned by A, B, C and D, what is the stamp duty land tax (SDLT) treatment where A gifts their share to C and D on both properties, and C and D then transfer their respective shares to one another so that property 1 ends up owned by B and C and property 2 by B and D? Is SDLT not payable on the gift element, but payable on the land swap between C and D?
Where two properties are each jointly owned by A, B, C and D, what is the stamp duty land tax (SDLT) treatment where A gifts their share to C and D on both properties, and C and D then transfer their respective shares to one another so that property 1 ends up owned by B and C and property 2 by B and D? Is SDLT not payable on the gift element, but payable on the land swap between C and D?
Q&As

Where two unconnected companies own a property in equal shares, will stamp duty land tax (SDLT) group relief be available on the grant of a long lease of that property to a third company that is a member of the same SDLT group as one of the companies but not the other?
Where two unconnected companies own a property in equal shares, will stamp duty land tax (SDLT) group relief be available on the grant of a long lease of that property to a third company that is a member of the same SDLT group as one of the companies but not the other?
Q&As

Where, on the surrender of a lease, the tenant pays a reverse premium in excess of £40,000 to the landlord, would the transaction be notifiable to HMRC, notwithstanding the fact that the £40,000 would not be ‘chargeable consideration’ for stamp duty land tax purposes pursuant to paragraph 18 of Schedule 17A to the Finance Act 2003?
Where, on the surrender of a lease, the tenant pays a reverse premium in excess of £40,000 to the landlord, would the transaction be notifiable to HMRC, notwithstanding the fact that the £40,000 would not be ‘chargeable consideration’ for stamp duty land tax purposes pursuant to paragraph 18 of Schedule 17A to the Finance Act 2003?
Q&As

Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major interest in a dwelling but where the other spouse has previously owned property, but will not be a named owner on the property being acquired by the first spouse?
Will first-time buyer's stamp duty land tax relief apply to one spouse who is buying their first major interest in a dwelling but where the other spouse has previously owned property, but will not be a named owner on the property being acquired by the first spouse?
Q&As

Would a farmhouse with 26 acres of land be considered as residential or mixed for the purposes of the 3% surcharge?
Would a farmhouse with 26 acres of land be considered as residential or mixed for the purposes of the 3% surcharge?
Q&As

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