Key learning outcomes

  • Understand when you can treat commercial property as ‘residential’ to attract lower tax rate
  • Appreciate how to treat fixtures and goodwill, and avoid future tax claims
  • Understand the tax treatment of different types of contract, options, sub-sales and overage

This course covers the main issues of SDLT, and you will benefit from various worked examples and flowcharts. Topics include:

  • The meaning of 'residential property', and when you can assess commercial property as ‘residential’ - and use lower rates of tax
  • The new rules on linked transactions and multiple dwellings relief
  • Linked transactions and connected parties in the context of company and commercial property transactions; the sting in the tail of the rate reductions
  • How to prevent further tax claims; voluntary disclosures
  • Consideration affecting fixtures and goodwill
  • Substantial performance and development agreements
  • Conditional contracts and options
  • Sub-sales: the new rules; when to be concerned about tax fraud
  • Overage: deferred and contingent or uncertain consideration

You will be encouraged to interact and solve examples of problem situations involving some of these issues.

David Hannah

David Hannah

Details and courses

I found the course very informative and it made a complex area easier to understand and communicate to clients.

Frighteningly informative!

Excellent course - I was dreading it on a Friday afternoon but really enjoyed it.

Well presented.

Excellent and knowledgeable speaker.

Very enjoyable and informative.

Available dates (2)
Wed 11 Mar 2020 - 2:00PM London Members save up to 50% off training£255
Wed 29 Apr 2020 - 2:00PM Birmingham £255
Purchase course documentation
Course Notes - SDLT for Commercial Property Lawyers (including Commercial Leases) £60

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