Paul Clark, After qualification in 1970 I have been a commercial property solicitor since 1972 – at Linklaters, DJ Freeman (where I was head of property for 10 years) and, since 2003, at Cripps, where I am now a consultant. I now advise on SDLT almost exclusively, and in normal times deliver SDLT training to hundreds of professionals each year. I was consultant editor to the Law Society’s Handbook on SDLT for Residential Conveyancers (written by Sean Randall). I am an active member of the Stamp Taxes Practitioners Group.
AN SDLT REFRESHER
There has been no new SDLT law for the past couple of years except in areas most of us do not deal with, such as freeports. However, appeals to the tax tribunals seem to be increasing – mainly on multiple dwellings relief and mixed use; HRAD (the 3% surcharge) still causes confusion to conveyancers as well as to our clients; and the impact of an anti-avoidance section 75A, introduced back in 2006, is little-known but perilous.
This virtual event will concentrate on reported cases and on questions that have come my way in the past year or so. We often need to apply more than one legal principle when dealing with SDLT. The subject-matter will mainly be residential, but there have also been one or two commercial lease issues that have arisen.
If you have a topic you would like me to discuss, please contact me directly at email@example.com by no later than 6 February 2024 so that I can include the topic in my notes and slides.
Topics are likely to include: