SDLT and Commercial Property

SDLT and Commercial Property

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Course Overview

In its simplest terms, commercial property is non-residential property. During this bite size webinar lecturer Hannah Mackinlay will consider what is classed as commercial property for SDLT purposes and will ensure viewers are familiar with the guidance statement on resi-comm.

This course will also consider the following topics:

·       Connected companies and connected parties

·       Fixtures & Goodwill problems on trade related properties

·       Sub-sale relief - FA13 changes ‘Pre-completion transactions’ (PCTs)

·       Overage - Contingent and uncertain consideration

       The enquiry window - 9 months, 4 or 21 years?

 New penalty regime

What are the requirements?

  • Watch the recorded webinar and review the reference notes and optional evaluation form to test your legal knowledge.
  • This course provides 0.5 – 1 CPD points (depending on length of time spent reviewing the supporting documentation).

Learning Outcomes

  • On completion of this course you will:
  • • Have received guidance on tax self-assessment and how to advise the client regarding this
  • • Have a greater understanding of the taxation of leases and know when the term of the lease is calculated
  • • Be familiar with the issues associated with growing leases including the obligation to file further returns and where leases are for an indeterminate term

What is the target audience?

  • Commerical property practitioners


About Instructor - Hannah Mackinlay

Hannah Mackinlay qualified as a solicitor in 1981 and has worked at a senior level for major firms such as Pinsents and Shoosmiths, and also local authorities. As well as acting for major landowners, local authorities, development agencies, national house builders, banks, building societies and PLCs, she has also dealt with the rank and file high street commercial leases and small developer. In 1995 she obtained a Masters Degree in Environmental Law and for a while specialised in the area of contaminated land issues and Waste Management. She was a member of the National Council of the UK Environmental Law Association. Since 2003 she has focussed on CPD training to the profession and has lectured widely on the subject of residential and commercial property, property development, overage, and Stamp Duty Land Tax and recently set up  as a resource centre for conveyancers.

Course Curriculum

Recorded Webinars

  • Webinar


  • Notes
    10 Page
  • Evaluation
    1 Page