SDLT & Partnerships - Detailed Provisions Explained - Live at Your Desk

Introduction

The rules relating to SDLT are notoriously complex, and this is particularly the case when it comes to partnerships and LLPs.

Detailed provisions relating to SDLT and partnerships and LLPs are set out in FA 2003, Sch 15, and this 1 hour virtual classroom seminar will provide an explanation of the various rules contained within this part of the legislation.

It will explain these rules in the context of the SDLT legislation as a whole and will include case studies to demonstrate how the rules work in practice.

The session will be useful for those who advise and work with partnerships and LLPs, and who need to be able to talk confidently about the various SDLT issues that might arise.

What You Will Learn

This live and interactive broadcast will cover the following:

• How the SDLT rules apply to ordinary partnership transactions
• The transfer of property to a partnership
• The transfer of property from a partnership, including on incorporation
• The transfer of an interest in a partnership
• The transfer of property between partnerships
• The implications of companies in partnership

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.