SDLT/LBTT and mixed use property

by Graeme Connell

  • Definition and case law
  • Benefits and calculation
  • ADS in Scotland
  • Multiple dwellings relief

45 mins
Course status: Not started
Released in February 2023
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SDLT NRS for corporate buyers

by Zigurds Kronbergs

  • Introduction
  • Applicability
  • Residence test
  • How it works

15 minbs
Course status: Not started
Released in November 2022
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SDLT NRS for individuals

by Zigurds Kronbergs

  • Introduction
  • Relevant transactions
  • Residence test
  • How it works

20 mins
Course status: Not started
Released in August 2022
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Tax-free property income and gains

by Philip Spencer

  • Key situations
  • Main residence exemption
  • Non-resident owners
  • Finance costs

20 mins
Course status: Not started
Released in June 2023
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Buy-to-let: tax issues for private landlords

by Philip Spencer

  • Income tax and interest rates
  • Capital gains
  • SDLT
  • Individual v company ownership

25 mins
Course status: Not started
Released in April 2023
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Annual tax on enveloped dwellings (ATED)

by Tim Palmer

  • What is ATED?
  • Valuations and filing
  • Annual charge
  • Reliefs, nil returns and exemptions

25 mins
Course status: Not started
Released in March 2023
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Tax and real estate finance - companies

by Philip Spencer

  • Unallowable purposes
  • Arm’s-length test
  • Lenders not subject to CT
  • Finance costs of more than £2m

20 mins
Course status: Not started
Released in January 2023
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ATED reliefs - Part 2

by Zigurds Kronbergs

  • Identifying the reliefs
  • Which types of property?
  • The reliefs in detail
  • Claiming reliefs

25 Mins
Course status: Not started
Released in October 2021
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ATED reliefs - Part 1

by Zigurds Kronbergs

  • Identifying the reliefs
  • Property-rental business
  • Losing relief
  • Claiming reliefs

20 Mins
Course status: Not started
Released in July 2021
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Trading v investment for real estate

by Philip Spencer

  • Individuals and non-corporates
  • Companies
  • Trading v investment
  • Badges of Trade

20 mins
Course status: Not started
Released in July 2022
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