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Stamp duty land tax (SDLT) on property included in trade and asset purchases

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Peter Rayney
Bloomsbury Professional
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Trade and asset purchase – detailed aspects Overview of SDLT Basic charge to SDLT SDLT rates Commercial property Residential property Chargeable consideration Allocation of asset values and valuation issues Goodwill and trade-related purposes 15% SDLT on purchase of ‘expensive’ residential dwellings by companies ...

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