Stamp duty land tax

This webinar - presented by Rachel Pearce of MHA Carpenter Box and Dominic Carter of MHA Larking Gowen - 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 versus 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).