Stamp duty land tax (SDLT)

Overview

This webinar will provide examples of how SDLT applies to a range of land and property transactions for both residential and commercial property, including the following topics:

• Identifying chargeable transactions
• Identifying chargeable consideration
• Residential vs non-residential rates
• 3% surcharge for residential property
• 15% higher residential rate
• First-time buyers’ relief
• Multiple dwellings relief
• Commercial leases
• Overview of the differences in Wales (LTT) and Scotland (LBTT)

Speakers

Rachel Pearce, Tax Director, MHA Carpenter Box

Rachel co-leads the tax advisory team in the MHA Carpenter Box Worthing office. She has over 10 years’ experience in corporate and personal taxation and was previously the youngest Chartered Tax Adviser in the UK. Her experience includes tax planning for owner managed businesses and investors on issues such as acquisitions and disposals, company reorganisations and succession planning. Rachel’s specialisms include SDLT and advising clients in the property and construction sector.

Dominic Carter, Tax Director, MHA Larking Gowen

Dominic joined MHA Larking Gowen’s tax advisory team in May 2019. Dominic has 20 years’ experience as a Chartered Accountant and tax specialist in national and regional firms, providing tax advisory services to businesses and their owners. Dominic’s specialisms include corporate, shareholder and stamp taxes. Particular areas of interest include the structuring of corporate and property transactions, including demergers and reconstructions, buyouts and mergers and acquisitions.