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“I’m shocked there’s no charge for this book! It’s invaluable for property investors.”

Michelle Cairns

  • Strategies Using SDLT Reliefs & Classifications
  • SDLT Classifications, Reliefs and Exemptions
  • Classification of Property
  • Exemptions and Reliefs
  • Classifying as Non-Residential
  • Classifying as Mixed Use
  • Types of Properties Classified as Mixed-Use
  • Mixed-Use Classification Scenarios
  • Linked Transactions and Mixed-Use Classifications

Additional reading: Learn about the legal reasoning for making a claim based on hazardous condition issues in your investment property:   Case Law

Foreword by Ant Lyons, Co-founder of Your Property Network

Welcome to this comprehensive guide on Stamp Duty Land Tax (SDLT) classifications, reliefs, and exemptions. This e-book has been created in partnership with Your Property Network (YPN), the UK’s top resource made by property people for property people. As a YPN member, you gain access to valuable insights from UK property professionals, investors, developers, and landlords—essential for any property investor wanting to succeed.

Understanding SDLT is important for enhancing your investment strategies in today’s property market. This guide explains the details of SDLT, covering various classifications, exemptions, and reliefs that can affect your financial planning and tax obligations. By mastering these aspects, you can navigate SDLT complexities, ensure compliance, and optimise your tax position.

Key points include the importance of property classifications—residential, non-residential, and mixed-use—and how they influence SDLT rates. The guide also explores the legal definitions in the Finance Act 2003, provides practical examples, and explains exemptions and reliefs for specific transactions or buyer categories.

Whether you’re an experienced investor or new to the property market, this book will help you understand the best strategy to minimize your Stamp Duty liability.

Ant Lyons

Co-founder
Your Property Network

YPN Podcast. Michelle Cairns talking with Nick Garner
about stamp duty for property investors.

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Contents

  • Foreword
    • Foreword
  • About the author
    • About the author
  • Disclaimer
    • Disclaimer
  • Acknowledgments
    • Acknowledgments
  • SDLT Classifications, Reliefs and Exemptions
    • SDLT Classifications, Reliefs and Exemptions
    • Classification of Property
    • Exemptions and Reliefs
    • Classifying as Non-Residential
    • Classifying As Non-Residential Due to Property Condition
    • Classifying as Mixed Use
    • Types of Properties Classified as Mixed-Use
    • Mixed-Use Classification Scenarios
    • Linked Transactions and Mixed-Use Classifications
  • Strategies Using SDLT Reliefs & Classifications
    • Strategies Using SDLT Reliefs & Classifications
  • Defining Terms
    • Defining Terms
  • When Stamp Duty Relief is Withdrawn
    • When Stamp Duty Relief is Withdrawn
  • SDLT Exempt Property Purchases
    • SDLT Exempt Property Purchases
  • SDLT Relief Scenarios
    • SDLT Relief Scenarios
  • Purchasing Mixed-Use Property
    • Purchasing Mixed-Use Property
    • Mixed-Use Properties and SDLT Rates
    • Linked Transactions and Mixed-Use Classification
    • Examples of Mixed-Use Property
  • Workarounds for Multiple Dwellings Relief Abolishment
    • Workarounds for Multiple Dwellings Relief Abolishment
  • Purchase Vacant Land for Development
    • Purchase Vacant Land for Development
    • Development Scenarios and Their Impact on SDLT
    • Further Reading: Option Agreements for Property Developers
    • Development Land With Non-Residential Buildings
    • Land With a Derelict Dwelling
  • How to Make a Reclaim
    • How to Make a Reclaim
    • Steps to Make an SDLT Reclaim
  • Reclaims for Stamp Duty in Various Situations
    • Reclaims for Stamp Duty in Various Situations
    • Overpayment Relief and Timing for Stamp Duty Reclaims
    • Property Non-Habitable At Time of Purchase
    • Multiple Dwellings Relief (MDR) Not Claimed
    • MDR On Mixed Use Transactions Not Correctly Applied
    • Not Categorised as Mixed Use
    • Miscalculated SDLT
    • SIPP and SSAS Transfers
    • Linked Transactions
    • Other Reasons for Reclaims
    • Incorrect Application of the 3% Surcharge
    • First-Time Buyer Relief Not Claimed
    • Charitable Status Overlooked
    • Lease Extension or Variation
    • 15% Rate of SDLT
  • Reclaiming Overpaid SDLT Based on Property Condition
    • Reclaiming Overpaid SDLT Based on Property Condition
    • Principle of Property Condition-Based Reclaims
    • Making a Reclaim: Procedural Correctness
    • Building a Justifiable Argument for Reclaims
    • PN Bewley Case & Reclaims for Uninhabitable Properties
  • Finance Act 2003: Stamp Duty Land Tax
    • Finance Act 2003: Stamp Duty Land Tax
  • Documents Required for a Stamp Duty Reclaim
    • Documents Required for a Stamp Duty Reclaim
    • Describing Condition Issues
    • Understanding Categories of Hazards
    • Proof of Condition
    • Compile a Stamp Duty Reclaim Case

“Every investor should read this incredibly useful guide
to Stamp Duty Land Tax.”