Excerpt from; Stamp Duty Land Tax Guide For Property Investors.

Strategies Using SDLT Reliefs & Classifications

Chapter Summary: This chapter delves into strategic property investment and development techniques using SDLT reliefs detailed in the Finance Act 2003, Schedule 6A, with updates valid as of April 2, 2024.

Key Points

  • SDLT exemptions are available for transactions involving house-building companies and property traders under specific conditions, such as mutual consideration and residency requirements.
  • Special exemptions apply for acquisitions from personal representatives, in relocation cases, or to prevent broken transaction chains.
  • Each exemption has stipulations regarding residency, land area, and transaction dependency, with partial charges applicable if conditions are partially met.

Main Principles The main principles revolve around minimising SDLT liability to encourage property development and investment under specific legal frameworks. These exemptions aim to facilitate property recycling, support employment relocation, and assist transactions affected by broken chains, enhancing the efficiency of the property market.

Nick Garner - Land Tax Expert

Stamp Duty Issues? I Solve Them.

Hi, I’m Nick Garner. If your conveyancer is unsure, or if HMRC is asking questions, don’t panic. I handle the complex cases that standard solicitors often can’t.

❓ Start Here: Free Informal Opinion

Got a question? Don’t guess. Email me your case details for a free initial assessment of your liability position.

✉️ Email: [email protected]

Buying Now?

Indemnified Advice

If your transaction is complex (Mixed Use, Uninhabitable, Multiple Dwellings), your conveyancer may be hesitant. I provide the legal backing they need.

  • ✓Solution 1: Indemnified Advice
    Formal letters to satisfy your conveyancer.
  • ✓Solution 2: Compass SDLT Submission
    We act as Tax Agent to submit the return.

Already Paid?

SDLT Reclaims & Refunds

Overpaid on SDLT, LTT, or LBTT? I handle the entire process to get your money back.

  • • Uninhabitable Property Claims
  • • Mixed Use Claims
  • • Property Trader Relief
NO WIN, NO FEE.
You receive the refund, then pay me.

HMRC Enquiry Defence & Professional Indemnity

My advisory work is covered by a professional indemnity insurance policy issued by Markel International Insurance Company Limited (up to £250,000 per claim). This protects you and ensures your position is legally documented.

Urgent Enquiry? Call me directly.

📞 0204 577 3323

[email protected]

All Sections & Chapters of The Book

[wshs_list post_type=”page” name=”” order_by=”menu_order” order=”asc” child_of =”9108″ layout=”single-column”]