Tag: SDLT
SDLT Surcharge for Non-UK Residents acquiring UK residential property
Introduction The 2% SDLT surcharge for non-residents came into effect on 1 April 2021. It applies to purchases of residential property in England and Northern Ireland. It does not apply to land transaction tax in Wales or land and buildings transaction tax in Scotland. The surcharge is not necessarily the […]
Read MoreTransferring a Property Rental Business to a Limited Company
Recorded March 2025 · Episode 4 · 10:34 In this episode I examine the incorporation of a property rental business held by a partnership or LLP into a limited company. I explain the potential advantages, including the availability of incorporation relief under s.162 TCGA 1992 to defer the capital gains […]
Read MoreSDLT Mixed Use and Recent Cases
Recorded May 2025 · Episode 9 · 5:01 In this episode I examine when a property purchase can be treated as mixed use for stamp duty land tax, so that the lower non-residential rates apply rather than the residential rates and the surcharge. I look at the recent run of […]
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