| Tuesday 5th October 2010 | Registration Time 13:00, Start 13:30, Finish 17:00. | Up to 4 hrs CPD |
| Full Price £140.00 + VAT | Web Price: Discounts are available with Promotional code | |
Print brochureVirtually all UK property acquisitions are subject to Stamp Duty Land Tax (SDLT), as are leases, rent reviews and renewals. Failure to understand the rules, and the planning opportunities, can result in hefty tax bills for clients. The best time to minimise these tax liabilities is well before the transaction takes place; and best practice demands that surveyors and agents make themselves aware of such matters at an early juncture to minimise the risk of such transactions collapsing or being renegotiated when the tax implications are known.
This programme is designed to provide a valuable practical insight into the Stamp Duty Land Tax rules, how SDLT liabilities arise and can be managed during property transactions. It wont try to make property advisors tax experts.
The conference is a half day (PM) programme.
By attending the conference, delegates will understand:
How the tax works
The tax rates applicable to various transactions
HMRC powers to impose and collect the tax, anti avoidance powers.
Best practise in structuring deals and clients affairs
Examples
Q&A session
The speakers will talk about leases, rent reviews, lease renewals, rent free periods, structuring deals, and the impact these deals will have on SDLT. The programme is an essential review of how to do deals in relation to SDLT and is a must for all commercial property advisors. As well as a valuable briefing for lawyers and accountants the speakers will cover the practical ways deals are done.
Programme:
Overview of SDLT
What is SDLT payable on?
Tax rates
Residential
Commercial
Leases
SPVs
SDLT problem areas
Goodwill
Valuation aspects of SDLT
SDLT reliefs
Sub-sale
Sale and lease-back
Intra-group transactions
Reorganisations
Charities
Registered Social landlords
Alternative finance
Exchanges & partitions
Part-exchanges
No consideration
Divorce
Leases
Calculation
Additional returns
Turnover rents
Abnormal rents
Lease variations
SDLT Planning
Use of SPVs
Partnerships
HMRC powers and avoidance
Section 75A