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Tax implications of residential property sales

16 May 2017 / Rob Durrant-Walker , Alex Millar
Issue: 4599 / Categories: Comment & Analysis

Home truths


  • Opting to tax a property may have unexpected consequences when selling.
  • Stamp duty land tax charges may be affected by VAT considerations.
  • Capital gains tax and income tax may both be due on sale.
  • Land pooling arrangements should be carefully checked before signing.
  • Impact of annual tax on enveloped dwellings.

There are myriad considerations when a client sells land buildings or both to a developer. These cover capital gains tax VAT stamp duty land tax (SDLT) land pooling and annual tax on enveloped dwellings (ATED) for both parties.

At a basic level Build Ltd may approach a client with a view to purchasing property without planning permission. The price offered will reflect the cost of applying for consent and the risk...

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