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.
COMMERCIAL SDLT FOUNDATIONS
SDLT was introduced by the Finance Bill 2003 – almost 20 years ago. There will be commmercial conveyancers who have never attended a course on how the tax is structured and its basic principles. The rest of us may appreciate an updated refresher. We covered commercial leases in 2019, so this session will concentrate on other transactions, illustrated with many examples: