SDLT Book - Site Map
Complete guide to Stamp Duty Land Tax for property investors
Introduction
Summary: This book provides a detailed and practical guide to Stamp Duty Land Tax (SDLT) for property investors in England and Northern Ireland. It explains how SDLT works in practice, how liability is calculated, where mistakes commonly occur, and how investors can lawfully improve tax efficiency while remaining compliant with the legislation.
The guide is designed to demystify SDLT by breaking down complex statutory rules, reliefs, and classifications into clear, structured explanations. It explores residential, non-residential and mixed-use treatment, SDLT rates and surcharges, common compliance pitfalls, and evidence-based strategies for managing SDLT risk.
Written with real-world transactions in mind, the book combines legislative analysis with practical examples, case-law context, and investor-focused commentary to help readers understand both the technical rules and how HMRC applies them in practice.
- SDLT Book
- Stamp Duty Land Tax (SDLT) Introduction
- Introduction
- What is Stamp Duty Land Tax?
- Origins of Stamp Duty Land Tax
- Principles for understanding SDLT
- Definitions in SDLT
- Principles for understanding SDLT
- When SDLT is Payable
- SDLT Rates and Calculations
- 3% Higher Residential Rates of SDLT
- 2% Non Resident Surcharge
- 15% High SDLT Rate for Corporate-Owned Resi Properties
- ATED on Enveloped Properties
- Leaseholder SDLT (SDLT Rates and Calculations)
- Non Residential SDLT Rates
- Land Tax Variations Across Regions
- Linked Transactions
- SDLT and Leases
- SDLT Obligations And Liabilities
- Ongoing Obligations
- Calculating SDLT Liability
- When Do SDLT Obligations Arise?
- Reliefs and Exemptions for Lease Transactions
- SDLT Classifications, Reliefs and Exemptions
- Non Residential and Mixed-Use SDLT
- SDLT Reliefs
- Common SDLT Reliefs
- All Other Reliefs
- SDLT Exemptions
- Strategies Using SDLT Reliefs and Classifications
- SDLT Exemptions For Property Traders And House Builders
- SDLT Classification. Purchasing Mixed-Use Property
- Workarounds For Multiple Dwellings Relief Abolishment
- Purchase Vacant Land for Development
- Development Land With Non-Residential Buildings
- Land With a Derelict Dwelling
- Overview: Process of Reclaiming SDLT
- Where HMRC Is Not Obligated To Honour A Reclaim
- How to Make a Reclaim
- Reclaims for Stamp Duty in Various Situations
- Multiple Dwellings Relief (MDR) Not Claimed
- Not Categorised as Mixed Use
- SIPP and SSAS Transfers
- Linked Transactions
- Other Reasons For Reclaims
- In-Depth. Reclaiming SDLT Based on Property Condition
- Self assessing as Non-Residential for SDLT purposes
- HMRC Compliance
- HMRC Enquiries into SDLT Returns
- SDLT Anti-Avoidance Rules
- Finance Act 2003, Sections 75a-75c
- Specific Anti-Avoidance Rules
- Tax Avoidance Schemes
- LTT Land Transaction Tax - Wales
- LBTT Land and Buildings Transaction Tax - Scotland
- Further Reading: London School of Economics Research into Stamp Duty Land Tax
- Further Reading. Higher Rate Case Studies
- Further Reading: SDLT statistics
- PN Bewley Ltd v HMRC and Its Impact on Property Investors
- Further Reading: Common SDLT Misconceptions and Misunderstandings
- Specific Transaction Scenarios
- Payment and Liability
- Multiple Dwellings Misconceptions
- General Misconceptions
- Calculation Errors
- Further Reading: Inaccurate SDLT Assessments
- SDLT Relief and Misclassification Scenarios
- Common Misunderstandings and Errors in SDLT
- Further Reading: SDLT Case Law
- Not Habitable Cases
- Mixed Use Cases
- Multiple Dwellings Relief Cases
- Higher and Super Rate Cases
- Avoidance Cases
- Procedure Cases
