Commercial Property Tax And SDLT

Patrick Cannon and Harriet Brown of Tax Chambers will be speaking on Wednesday 27th February 2013 at the Commercial Property Tax And SDLT Seminar, which will be hosted by Tolley’s.

For further details, please see the brochure.

The seminar will take place on Wednesday 27th February 2013 at the Thistle Kingsley Hotel, Bloomsbury Way, London, WC1A 2SD

Topics will include:

  • – December draft sub-sale clauses: implications and future tax planning;


  • – DV3 Upper Tribunal judgment implications for open enquires and other schemes;

  • – New Statutory Residence Test and Charges on Temporarily Non-UK Residents;
  • – Properties v HMRC: implications for open enquiries and other schemes;
  • – Pollen Estates v HMRC: implications for other areas of the SDLT code;
  • – The GAAR in SDLT and interaction with s75A and Ramsay;
  • – Taking advantage of the new business investment relief in s809VA;


  • – Impact of the new statutory residence test and

  • – Preparing for the reform of the capital gains and transfer of assets abroad anti-avoidance rules.