Stamp Duty Land Tax experts
specialising in SDLT and Land Transaction Tax
Stamp Duty Land Tax Guides to help you with property transactions
Blake Morgan’s team of Stamp Duty Land Tax (SDLT in England) and Land Transaction Tax (LTT in Wales) specialists can help you with property transactions.
Our SDLT specialist has produced a series of guides and articles on the 3% surcharge that are designed to help you get to grips with this complex issue.
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Stamp Duty Land Tax guides on the surcharge
Articles
Reduced rates of stamp duty land tax (SDLT) lasting until 31 March 2021 were announced on 8 July 2020 with immediate effect. The holiday applies to all residential property, whether... Read More
Articles
HMRC continue to struggle with the complexity of the rules around the higher rates of Stamp Duty Land tax for purchases of additional residential properties, especially the replacement of the buyer’s... Read More
Articles
This case study shows the complexity of the rules around the higher rates of SDLT for purchases of additional residential properties, especially the replacement of the buyer's only or main residence. It... Read More
Articles
New ruling on when a property with an annexe qualifies for multiple dwellings relief for stamp duty land tax The First-tier Tax Tribunal has decided that a property with an... Read More
Articles
The Stamp Duty Land Tax issues on the purchase of a property with a granny flat, an annexe or other subsidiary dwelling including multiple dwellings relief and the 3% surcharge... Read More
Articles
The complicated rules for the higher rates of Stamp Duty Land Tax for purchases of additional residential properties can work out badly for members of the armed forces who have had to... Read More
Articles
In a First Tier Tribunal case decided in January 2019, P N Bewley Ltd escaped the higher rates of stamp duty land tax (SDLT) on the purchase of a dilapidated... Read More
Articles
Three blogs have been posted on legal issues arising where the Bank of Mum and Dad gives a helping hand. With reports that the Bank of Mum and Dad is... Read More
Articles
The Stamp Duty Land Tax rules around the 'replacement of main residence exception' are complicated and caught out a mortgage broker, with a complaint against him being upheld. This blog... Read More
Articles
The stamp duty land tax (SDLT) treatment of purchases of mixed use property, such as a building with flats over commercial property, is complicated. Where there are a number of... Read More
Articles
The higher rates of Stamp Duty Land Tax are intended to apply to purchases of additional residential properties, such as second homes and buy to let properties. The design of... Read More
Articles
The Stamp Duty Land Tax (SDLT) treatment of properties with self-contained annexes is complicated, but HMRC have recently clarified one point. They confirmed on 23 July 2019 that, where the... Read More
Articles
The Autumn Budget of 22 November 2017 was an exciting Budget for those of us who live and breathe the stamp duty land tax (SDLT) rules on when a purchase... Read More
Articles
Simon Burge, a family law expert, takes a look at the use of a "living together agreement" in connection with a joint borrower mortgage for an unmarried couple, where only... Read More
Articles
Recent figures show the level of receipts from Stamp Duty Land Tax. Our SDLT expert John Shallcross takes a look in more detail. The figures released by HMRC on 21 November... Read More
Articles
The 25th November 2017 marked 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... Read More
Articles
On 24 March 2017, just ahead of the first anniversary of the SDLT 3% surcharge coming into force on 1 April 2016, HMRC updated their brief online guidance called "Guidance... Read More
Articles
The 3% stamp duty land tax (SDLT) surcharge can now apply to additional residential properties and inherited properties can be relevant. Let us take the example of Kirstie, who is... Read More
Articles
A new 3% surcharge in stamp duty land tax (SDLT) for additional properties was introduced on April 1, 2016. Following the change it has been reported that HMRC's stamp duty... Read More
Articles
Yesterday at the Budget draft legislation was produced finalising the structure of the 3% SDLT surcharge. As expected, the higher SDLT rates will not apply to a single purchaser where... Read More
Articles
As promised by the Chancellor, the stamp duty land tax 3% surcharge on "additional" residential properties acquired will come into force on April 1 2016, but disappointingly residential developers have... Read More
Supporting Documents
The SDLT rules around properties with granny flats, annexes or other subsidiary dwellings
DownloadStamp Duty Land Tax: Bewley case study on dwelling and residential property
DownloadFirst time buyers' relief guide
Download3% surcharge examples explaining the 2017 and 2018 changes
DownloadSDLT - the expiry of the transitional period
DownloadSDLT guidance review
DownloadSDLT 3% surcharge - 20 case studies
DownloadOther Stamp Duty Land Tax Guides
Articles
Welcome to August's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line... Read More
Articles
Welcome to May's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line... Read More
Articles
A recent tribunal case on the stamp duty land tax treatment of a transfer in return for an annuity deals with market value rules which apply both for the transfer... Read More
Articles
New ruling on when a property with an annexe qualifies for multiple dwellings relief for stamp duty land tax The First-tier Tax Tribunal has decided that a property with an... Read More
Articles
Welcome to April's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line... Read More
Articles
Welcome to March's edition of the Stamp Duty Land Tax Case Notes from SDLT expert John Shallcross. As well as a number of guides on line, he is putting on line... Read More
Articles
John Shallcross specialises in stamp duty land tax. As well as a number of guides on line, he is now putting on line case notes, intended as short pieces on... Read More
Articles
The Stamp Duty Land Tax (SDLT) issues arising out of a surrender and regrant of an agricultural tenancy can be complicated, especially where the tenancy has inherent value. John Shallcross... Read More
Articles
In the latest of our "Bank of Mum and Dad" series, our experts take a look at issues arising where parents help a child buy a property when the child... Read More
Articles
Starting from the day of the Budget on 22 November 2017 relief from Stamp Duty Land Tax (SDLT) has been available for qualifying first time buyers paying up to £500,000... Read More
Articles
Our experts take a look at issues arising where parents invest in property whilst a child of the family is at university. Stamp duty land tax, income tax, capital gains... Read More
Articles
Occasionally Mum and Dad own a family home which could be transferred to a son or daughter when Mum and Dad downsize. In these situations it is not uncommon for... Read More
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