This webinar provides essential guidance if you advise and assist clients on the purchase of commercial property in the UK and you want a better understanding of the stamp duty land tax (SDLT) rules.  

This year’s commercial property law update session examines important new industry documents, practice points, and statutory and case law developments in relation to commercial property.

The session will cover:

  • SDLT basics on the purchase of commercial property
  • linked transactions
  • SDLT on deferred, contingent or uncertain consideration
  • SDLT and trusts 
  • sub-sales, novations and assignments of contracts
  • the market-value rules (including the special partnership rules)
  • SDLT on lease transactions
  • notification and when to file multiple returns
  • the SDLT anti-avoidance rule; and 
  • the main differences for equivalent transactions in Scotland and Wales

Speaker: Sean Randall, associate partner, KPMG LLP

Sean is head of UK stamp taxes at KPMG, finalist in the Taxation Awards for Best Big Four Tax Group. He has almost 20 years’ experience advising, amongst others, developers, investors, occupiers, funds and banks on stamp taxes in connection with real estate transactions, group reorganisations, corporate reconstructions, demergers and placings.

Recorded 26 November 2018