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
This course will also consider the following topics:
· Connected companies and connected parties
· Fixtures & Goodwill problems on trade
· Sub-sale relief - FA13 changes ‘Pre-completion
· Overage - Contingent and uncertain
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).
- 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