Articles
Some more examples of Ann Humphrey's writings on tax matters:
SDLT and bare trusts (September 2011)
As I explained in my earlier piece for LawSkills, the SDLT legislation distinguishes between bare trusts and settlements ...Read more >
SDLT and trustees: a reminder (August 2011)
SDLT can be overlooked in trust situations. For example, an SDLT charge may arise where an appointment of land is made from an estate ...Read more >
SDLT: trees and PIPs (June 2011)
We are aware that FA 2003, Sch 15 para 14 now limits a charge to stamp duty land tax on transfers of partnership interests ...Read more >
SDLT: which value? (May 2011)
A client is considering leasing a property, which he owns personally, to a company that is connected ...Read more >
Please re-lease me (March 2010)
We are increasingly coming across renewal of leases and, in accordance with normal practice, we have claimed the professional fees as allowable ...Read more >
SDLT: partnership dissolution (December 2009)
I am dealing with the dissolution of a family farming partnership of three brothers where one (the continuing farmer) will receive the farmland...Read more >
Purchase of own shares: payment in cash or kind? (December 2009)
A client company of ours is looking to purchase its own shares by transferring a property to a retiring shareholder instead of paying cash...Read more >
SDLT: assignment at a loss (May 2009)
Our client, A, agreed to purchase a flat off-plan for £450,000 and entered into an agreement for lease. Unfortunately, having been made redundant...Read more >
Presentations
UK tax is often complicated and what is needed is a clear and practical explanation. Ann is happy to give presentations on tax topics falling within her areas of expertise.
SDLT Update for Property Lawyers
This presentation covered the changes to the SDLT regime introduced by the 2009 Budget and also highlighted some points which had cropped up in practice over the previous twelve months.
VAT and Property Transactions
This hour-long workshop was devised for the property group of a medium-sized law firm and began by considering the VAT conundrum facing many a property lawyer – the taxable/exempt distinction and why it mattered. Members of the firm were invited to send in their VAT queries in advance and these formed the basis of a question and answer session.
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