SDLT for Accountants & Tax Specialists

Introduction

Stamp Duty Land Tax is a tax on land transactions. Conveyancers typically complete land transaction returns and collect the tax, but few are qualified to give advice. There are opportunities for you to work with conveyancers, either as an external tax adviser, or as an internal adviser within a legal firm.

The course notes include a glossary of terms and three calculators (relating to price, rent and overlap relief) will be made available to delegates on the course.

A competent SDLT adviser needs to understand not just the tax, but relevant property law and procedure. This course is designed to offer that training.

If you need a thorough grounding in SDLT, then this SDLT Foundations - An In-Depth Review with Paul Clark course may be more appropriate.

What You Will Learn

This in-person course will cover the following:

• The differences between:
• Registered and unregistered land
• Legal and equitable (or beneficial) estates and interests
• Other ‘chargeable’ interests
• What residential and commercial conveyancers do
• Issues around contract and conveyance
• Identifying land transactions
• Linkage and connection
• Trusts, joint owners and partnerships
• Chargeable consideration:
• What consideration is
• Debt
• Exchanges
• Works
• The nature of residential, non-residential and mixed-use property
• Rates of tax
• Residential surcharges and reliefs
• Dealing with rent and leases
• Subsales
• Compliance and tax avoidance