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Residential SDLT Update
2nd February 2021 - 3:00 pm - 4:30 pm£35.00 – £50.00
Date: Tuesday 2 February 2021
Time: 1500 – 1630
Speaker: Paul Clark
Venue: Online via Zoom
Paul Clark has been a commercial property solicitor for over 40 years. He is an expert on many aspects of commercial property law and is a popular and engaging speaker.
As from 1 April 2021 we must ask all our residential buyers if they are UK-resident. If not, they pay an extra 2% SDLT on top of what a UK-resident would pay. A company buyer could be paying 17%. In addition there have been some important tax tribunal decisions.
In this 90-minute webinar, Paul Clark will introduce the Non-Resident Surcharge and also discuss issues that recent tribunal decisions have raised – among them being:
• MDR – how important is a door?
• MDR – typical HMRC enquiries
• more mixed-use failures
• penalties for incorrect returns
• can one have two replacement homes?
• is a buyer “safe” after 9 months?
• losing exemption from 15%