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Old Square Tax Chambers

Experts

6

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Etienne Wong
Etienne Wong
Barrister
Old Square Tax Chambers
Harriet Brown
Harriet Brown
Barrister and Jersey Advocate
Old Square Tax Chambers
Mary Ashley
Mary Ashley
Old Square Tax Chambers
Philip Simpson
Philip Simpson , KC, CTA
Barrister / Advocate, Faculty of Advocates
Old Square Tax Chambers
Sarah Squires
Sarah Squires
Old Square Tax Chambers
Shane O’Driscoll
Shane O’Driscoll
Barrister
Old Square Tax Chambers
Contributions by Old Square Tax Chambers Experts

45

Where a developer is selling the freehold of a site for a consideration of cash plus a leaseback of part, is the stamp duty land tax (SDLT) exemption on sale and leaseback applicable?
Where a developer is selling the freehold of a site for a consideration of cash plus a leaseback of part, is the stamp duty land tax (SDLT) exemption on sale and leaseback applicable?
Q&As

Where A transfers Blackacre (value £1.5m) to B and in exchange B transfers Whiteacre to A (value £1m) how is stamp duty land tax (SDLT) calculated under paragraph 5 Schedule 4 to the Finance Act 2003 where the exchange is a negotiated commercial transaction between third parties? Can an exchange in these circumstances be treated as including an element of gift or will A and B both pay SDLT on £1.5m?
Where A transfers Blackacre (value £1.5m) to B and in exchange B transfers Whiteacre to A (value £1m) how is stamp duty land tax (SDLT) calculated under paragraph 5 Schedule 4 to the Finance Act 2003 where the exchange is a negotiated commercial transaction between third parties? Can an exchange in these circumstances be treated as including an element of gift or will A and B both pay SDLT on £1.5m?
Q&As

Where an estate is insolvent, would bank accounts where the deceased is overdrawn, credit cards where there are balances to pay, and income tax outstanding to HMRC, be considered ordinary debts or preferential debts, and how should interest on these be treated?
Where an estate is insolvent, would bank accounts where the deceased is overdrawn, credit cards where there are balances to pay, and income tax outstanding to HMRC, be considered ordinary debts or preferential debts, and how should interest on these be treated?
Q&As

Which rate of SDLT applies to the acquisition of three properties (two residential, one mixed use) by a company where the consideration for each property does not exceed £500,000? The three acquisitions are linked.
Which rate of SDLT applies to the acquisition of three properties (two residential, one mixed use) by a company where the consideration for each property does not exceed £500,000? The three acquisitions are linked.
Q&As

X settled an accumulation and maintenance trust prior to 2006. No changes have been made to the terms of the trust since its settlement. How will the trust be treated for inheritance tax purposes?
X settled an accumulation and maintenance trust prior to 2006. No changes have been made to the terms of the trust since its settlement. How will the trust be treated for inheritance tax purposes?
Q&As

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