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Where Taxpayers and Advisers Meet

Transfer of property

Posts: 79
Joined: Wed Aug 06, 2008 3:43 pm

Transfer of property

Postby Yiannis17 » Wed Jan 09, 2019 8:46 am


I have a situation where a company that owns a freehold property that wishes to transfer it to another company.

Would there be SDLT on this transfer?

The director and shareholder of the first company is also a shareholder in the second. Does the make any difference?

Posts: 192
Joined: Sun Apr 30, 2017 5:45 pm

Re: Transfer of property

Postby SDLT Geek » Thu Jan 10, 2019 9:51 pm

It sounds as if the same person controls both companies. That makes them connected and so I would expect SDLT to be due on the market value of the property because of FA2003/s53.

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