John Shallcross Associate
“Efficient service. SDLT rules can be complex but John Shallcross is particularly skilled at explaining these in a user friendly manner allowing you to apply the rules to each individual case.”
“John Shallcross is an experienced property solicitor and a renowned expert in Stamp Duty Land Tax. "He's a very nice, easy person to deal with and very good at what he does," according to interviewees.”
John is an experienced real estate lawyer with a background in agricultural and landed estate property work. He has developed a specialisation as an adviser on the stamp duty land tax implications of property transactions and now spends most of his time in this area.
Main areas of practice
His focus is now on SDLT (Stamp Duty Land Tax) -particularly the 3% surcharge for additional residential properties and SDLT on leases and development transactions.
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 deadline of 26 November 2018 when some transitional provisions ended and three year rules came into play
John's clients are mainly those needing SDLT advice, including home buyers and those dealing with complex property transactions.
He has considerable experience of dealing with agricultural tenancies, tenancies of farm workers cottages, business tenancies for farmers and rural landowners. He has advised extensively on agricultural tenancy issues. He 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.
“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.”
Our experts take a look at issues arising where parents buy a property whilst a child of the family is at university. SDLT, income tax, capital gains tax and inheritance tax are considered for various ownership structures, including trust arrangements.
Our SDLT expert looks at a scenario involving the bank of Mum and Dad and concessionary purchases. This is something that will be very useful for first-time buyers.
In a recently decided First Tier Tribunal case, P N Bewley Ltd escaped the higher rates of stamp duty land tax (SDLT) on the purchase of a dilapidated bungalow which it bought for demolition and redevelopment. We explore in more detail.
Articles by John
John Shallcross, our SDLT expert, gives his reactions to Monday’s budget. Did the Chancellor match our predictions?
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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