John Shallcross Associate
“A very good lawyer.”
“One source describes John Shallcross as "a very nice chap," and values the fact that "he's incredibly good at the detail." He has a particular focus on property tax matters for agriculture clients.”
John is an experienced real estate lawyer with a background in agricultural and landed estate property work. He has also developed a specialisation as an adviser on the stamp duty land tax implications of property transactions.
Main areas of practice
He has considerable experience of dealing with agricultural tenancies, tenancies of farm workers cottages, business tenancies for farmers and rural landowners, SDLT (Stamp Duty Land Tax) -particularly the 3% surcharge for additional residential properties and SDLT on leases and development transactions, VAT on property transactions, on easements and restrictive covenants.
His expertise in this area is recognised by both Chambers and Partners and Legal 500. He is a regular commentator in the media and contributor to the Zoopla web page on the 3% surcharge here, which explains the outline of the surcharge and has links to other resources such as the legislation and HMRC guidance. John answers questions posted on the forum there and the linked Zoopla pages for:
- the exception from the surcharge for the replacement of an only or main residence
- the granny flat rules (properties with a subsidiary dwelling)
- a commentary on further guidance produced by HMRC
- the upcoming deadline of 26 November 2018 when transitional provisions end and three year rules come into play
John's clients are mainly rural landowners, farmers and those needing SDLT advice.
He has advised extensively on agricultural tenancy issues and frequently gives guidance on SDLT issues arising from the firm’s clients. Since the introduction of the 3% surcharge to SDLT on 1 April 2016 he has been very involved in advising on the difficulties created. He has contributed suggestions on how to improve the HMRC guidance as they went through a review process.
He has written a number of articles on the 3% surcharge, including on the replacement of only or main residence exception and the three-year rules and on the rules for properties with granny flats or other subsidiary dwellings.
25 November 2017 marks the second anniversary of the 2015 Autumn Statement in which the Government announced that “higher rates of stamp duty land tax” would apply to purchases of “additional residential properties” starting on 1 April 2016.
The 3% stamp duty land tax (SDLT) surcharge can now apply to additional residential properties including those inherited.
Our SDLT expert looks at the updated guidance from HMRC. John Shallcross suggests that some areas may be misleading and confusing. If you are buying an additional residential home then make sure you read our latest blog.
Articles by John
The higher rates of SDLT are intended to apply to purchases of additional residential properties, such as second homes and buy to let properties.
Without question, today's Budget had a clear emphasis on assisting private individuals and business owners in coping with the ever increasing costs of living, home prices and running businesses.
How will the Housing White Paper affect SDLT charges? John Shallcross explains!
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