SDLT - Hot Topics and Risk Areas

OBJECTIVES

This webinar will provide a focused technical update on current Stamp Duty Land Tax (SDLT) hot topics and common risk areas affecting advisers and their clients. Delegates will strengthen their ability to identify SDLT planning opportunities, recognise high-risk transactions, and apply current legislation, case law and HMRC guidance to complex scenarios.

By the end of the session, attendees will be able to assess higher rates exposure, evaluate relief claims, spot common compliance errors, and advise clients confidently on areas most likely to attract HMRC scrutiny.

KEY TOPICS

• Higher Rates for Additional Dwellings – application, replacement of main residence rules and common traps
• Mixed-use property – definition, recent case law developments and evidential requirements
• Linked transactions – aggregation rules and planning pitfalls
• Partnership rules (FA 2003 Sch 15) – property transfers to and from partnerships
• Incorporation of property portfolios – SDLT interaction with CGT incorporation relief
• Market value rule and connected party transactions
• Reliefs and exemptions – key reliefs frequently claimed in practice

WHO SHOULD ATTEND

This session is aimed at partners, directors and managers in accountancy practices who advise on property transactions and require an up-to-date technical understanding of SDLT. It is particularly relevant for tax practitioners dealing with residential property, incorporations, partnerships and property development structures.

The webinar will also benefit experienced advisers seeking a focused update on current risk areas and enquiry trends, as well as managers and senior tax staff who prepare or review SDLT returns and wish to strengthen their technical confidence in complex cases.