4 July 2019
STAMP DUTY LAND TAX 2019
Hear the latest developments in SDLT and analyse how they work in practice
Key Highlights Include:
New This Year
HMRC’s approach to claiming the lower rates of SDLT for mixed use property has altered with the denial of many claims that in the past would not have been challenged.
- 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?
HMRC are also challenging many claims to Multiple-Dwellings Relief and the definition of “dwelling” is receiving scrutiny.
- 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
Common Mistakes and Problems with the 15% Rate under Schedule 4A
- 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
MEET OUR CHAIRMAN
Patrick Cannon LL.B, BCL (Oxon) CTA (Fellow) is a tax barrister licensed by the Bar Standards Board to accept public access work and conduct litigation. He was previously a practising solicitor before being called to the Bar and is a former council member of the Chartered Institute of Taxation. Patrick advises on and appears in civil and criminal tax disputes with HMRC, challenges to tax avoidance schemes and action against professional and other advisers who mis-sold aggressive tax avoidance schemes now subject to APNs and Follower Notices. He is also a leading specialist in Stamp Duty Land Tax and related tax issues and his published works include the annual Tolley’s Stamp Taxes and Key Haven’s GAAR: A Practical Approach (3rd ed April, 2018).
Hear from leading experts, including:
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