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Stamp duty land tax

Guiding you through the tax payable on the purchase of your property 

SDLT can be a substantial upfront cost when purchasing your property 

Our team of experts in stamp duty land tax (SDLT) aims to offer timely advice on the tax payable when purchasing or transferring property. We advise on maximising any reliefs available or consider alternative filing positions.

We provide stamp tax analysis, planning and compliance advice to a wide variety of UK and non-UK resident clients and, intermediaries (such as solicitors).

Stamp duty land tax (SDLT) is applicable to property purchases in England and Northern Ireland. Different rules apply in Scotland (Land & Buildings Transactions Tax) and Wales (Land Transaction Tax).

We have a specialist team focused on providing SDLT and stamp taxes advice. The team includes a first-tier tax tribunal judge and four members of the national stamp duty practitioners’ group.

Residential property

Residential SDLT rates are normally far higher than non-residential (or mixed use) rates.

On the residential side we can advise on:

Determining the extent of residential and mixed-use property
The additional 5% surcharge rate of SDLT and situations where it may be refunded
The 17% rate of SDLT to company purchases of dwellings costing more than £500,000
Whether the purchase of six or more dwellings can be subject to the lower non-residential rates
First-time buyers’ relief
Annual tax on enveloped dwellings (ATED) of corporation ownership
Incorporation of residential property portfolios
Consideration of whether multiple dwellings relief can apply

Commercial property

On the commercial side we can provide tax advice on:

Mixed use and subject to non-residential rates
Transfers of property into and out of partnerships (both trading and investment partnership) – and transfers of interests in partnerships
Incorporation of property portfolios
Group relief in corporate transactions and re-structuring
SDLT issues arising from property development and land assembly
Anti-avoidance legislation
Re-grant, surrender, assignment and re-gearing of leases