Trusted By:
2 Part Course  | 
Book places now

Stamp Duty Land Tax for Tax Professionals: Detailed Guidance on Client Issues

2 Part Course  |  An advanced course on the intricacies of stamp duty land tax addressing common client issues and recent changes to legislation.

Stamp Duty Land Tax for Tax Professionals Training Course

A one-day course presented in two half-day live webinars

  • The trainer is an ICAEW Qualified Chartered Accountant with experience working with clients at mid-tier and big 4 accountancy practices as well as training provision and private client experience.
  • The course is aimed at the key client issues for accountancy and tax professionals who are somewhat familiar but looking to advance their technical knowledge in SDLT.
  • The course is practical with many examples and case studies.

  • Key fundamentals of SDLT
  • Important and common issues for tax professionals
  • Super rates and higher rates affecting residential property transactions
  • Company and partnership transactions
  • Understanding SDLT on leases including issues around reversionary leases
  • Additional reliefs including Multiple Dwellings Relief
  • Case Law around Multiple Dwellings relief and Mixed-Use Claims
  • Issues for overseas investors
  • Interactions with other taxes
  • Key differences in Scotland and Wales

Part One

Key Aspects of SDLT

  • Key fundamentals of SDLT
  • Rates of SDLT
  • Ascertaining the chargeable amount (VAT, consideration from connected persons, contingent, uncertain and deferred consideration)
  • Transfers of equity
  • Linked transactions 

‘Super rates’ and Higher Rates on Residential Property

  • What is a residential property?
  • The higher rate for additional dwellings
  • Relief from the higher rate 

Multiple Dwellings Relief

  • Multiple Dwellings Relief
  • Detailed Review of Multiple Dwellings Relief Cases 

Other key current Topics

  • Overseas surcharge
  • Chattels
  • Substantial Completion
  • Exchanges
  • Trusts

Part Two

Mixed-Use Claims

  • Detailed Review of Cases 

Islamic Financing and SDLT

  • Alternative Financing Reliefs
  • SDLT Anti Avoidance Schemes
  • Project Blue – Understanding the high-profile SDLT avoidance case 

Leases

  • Grants: Premiums and reverse premiums
  • SDLT on rents
  • Leases granted to or by nominees
  • Assignments and surrenders
  • Sale-and-leasebacks
  • Lease restructuring problem areas 

Companies and Partnerships

  • Rates for non-individuals
  • SDLT on business incorporation
  • The super rate for enveloped properties and de-enveloping issues
  • Property transferred as a dividend in specie
  • Group relief
  • Reconstruction and acquisition relief
  • Transfers to and from partnerships
  • Acquisitions and disposals of interests in property-investment partnerships
  • Exemptions and reliefs
  • Anti-avoidance provisions 

Additional Reliefs to Be Aware of

  • First-time buyers
  • Multiple dwellings
  • Building companies buying an individual’s home
  • Employers buying an employee’s house
  • Local authorities making compulsory purchases
  • Property developers providing amenities to communities
  • Companies transferring property to another company
  • Charities
  • Right to buy properties
  • Registered social landlords 

Interaction with Other Taxes

  • Inheritance Tax
  • Gift with reservation of Benefit
  • Previously owned asset tax
  • Capital gains tax

Key Differences in Scotland and Wales

  • Land and Buildings Transaction Tax (LBTT) in Scotland and Welsh Land Transaction Tax (LTT) in Wales
  • Different rate bands
  • A different treatment for both residential and commercial leases
  • Different rules for partnerships

The trainer qualified as a chartered certified accountant with ACCA in 2013 following a training programme with a mid-tier firm of chartered accountants which included experience in taxation, accountancy and audit. She went on to work in assurance with Ernst & Young where she facilitated in-house training courses before becoming a lecturer at the University of Portsmouth in 2016.

She specialises in teaching tax and professional practise modules and is also an acting Finance Director in the construction industry in addition to various board roles for charitable organisations. Her main interests in tax are in relation to property and owner-managed businesses.

The aim of this course is to equip delegates with key knowledge to address client SDLT cases and identify relevant reliefs and issues.
Number of places:
Part 1
Number of places:
Part 2

£895.00

Per participant per part
Discounts available for multiple place booking find out more
ADD TO BASKET

Have this course presented In-House

  • On a date, time and in a location of your choice
  • Topics expanded or deleted to your bespoke requirements
CLICK HERE TO REQUEST A FEE QUOTE

Have this course pre-recorded

  • Full course recording edited exclusively for your company
  • Files converted to enable housing on your LMS
CLICK HERE TO REQUEST A FEE QUOTE

We use cookies

In order to show you courses tailored to your profession we use cookies.

To enjoy all the features of this website please accept.