trust and sdlt additoinal rate - SERP Analysis

https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property

https://www.birketts.co.uk/legal-update/additional-rate-of-sdlt-an-update/

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09835

https://chambers.com/articles/sdlt-higher-rates-a-private-client-perspective

https://www.michelmores.com/private-wealth-insight/how-does-stamp-duty-land-tax-affect-purchase-residential-property-trusts/

https://landtaxadvice.co.uk/hmrc/sdltm09835

https://www.burges-salmon.com/news-and-insight/legal-updates/extra-sdlt-on-second-homes

https://www.michelmores.com/real-estate-insight/sdlt-treatment-trusts-beneficiaries/

https://krwaccountants.co.uk/avoid-additional-3-stamp-duty-by-buying-a-second-property-in-a-trust/

https://www.moore.co.uk/MediaLibsAndFiles/media/MooreStephensUK/Documents/MSNI/SDLT/MOORE-Higher-SDLT-Rates-Transactions-involving-trusts.pdf

https://www.pricebailey.co.uk/blog/stamp-duty-additional-property/

https://www.farrer.co.uk/news-and-insights/sdlt-for-the-individual-purchaser-which-rates-apply-to-my-residential-property-purchase/

https://www.taylorwessing.com/en/insights-and-events/insights/2021/04/non-resident-purchasers-of-residential-property

https://landtaxadvice.co.uk/hmrc/sdltm09815

https://www.linkedin.com/pulse/higher-rate-stamp-duty-when-does-apply-haggards-crowther-jsjoe

https://www.mills-reeve.com/publications/dwellings-and-the-3-per-cent-sdlt-surcharge/

https://library.croneri.co.uk/cch_uk/btl/misc-sds-misc-misc.356

https://www.taxinsider.co.uk/1921-Trusts_And_The_3_per_cent_Stamp_Duty_Land_Tax_Charge.html

https://www.moore.co.uk/msuk/northern-ireland/sdlt/sdlt-case-studies/sdlt-case-study-9

https://trustsdiscussionforum.co.uk/t/interest-in-possession-sdlt/21240

https://www.soteriatrusts.com/insights/stamp-duty-second-home/

https://etctax.co.uk/knowledge_centre/non-uk-property-investors-3-sdlt-additional-rate-residential-property/

https://www.bermans.co.uk/hmrc-updates-guidance-on-the-higher-rates-of-stamp-duty-land-tax/

https://www.gov.wales/higher-rates-land-transaction-tax-introduction

https://www.taxadvisermagazine.com/article/back-basics-principles-stamp-duty-land-tax

https://www.pem.co.uk/download/sdlt-factsheet-higher-rates-for-additional-dwellings/

https://kpmg.com/dp/en/home/insights/2020/12/sdlt-surcharge-for-non-uk-resident-buyers.html

https://trustsdiscussionforum.co.uk/t/sdlt-ftbr-trust-and-remainderman-in-uk-make-it-make-sense/23199

https://www.lexology.com/library/detail.aspx?g=84cc22f9-0e34-4da1-a755-c261e82552d4

https://www.lexisnexis.co.uk/legal/guidance/does-the-higher-rate-of-stamp-duty-land-tax-apply-to-property-purchased-by-trustees-of-a-qualifying-trust

https://www.willwriters.com/blog/stamp-duty-land-tax-trusts/

https://www.bclplaw.com/en-US/events-insights-news/stamp-duty-land-tax-non-resident-surcharge.html

https://www.protaxaccountant.co.uk/post/discretionary-trust-tax-rates

https://uklandlordtax.co.uk/tax-guide/stamp-duty-faqs/

https://uk.practicallaw.thomsonreuters.com/4-566-9305?transitionType=Default&contextData=(sc.Default)

https://www.annlhumphrey.com/sdltquestions/how-does-surcharge-apply-declaration-trust-protect-lender/

https://library.croneri.co.uk/cch_uk/psdlt/3-5

https://www.dnsassociates.co.uk/blog/higher-rate-stamp-duty-land-tax

https://cannonchambers.co.uk/resources/blog/declarations-of-trust-and-stamp-duty/

https://www.rathbones.com/knowledge-and-insight/personal-injury-trust-asset-swaps-explained

https://www.pem.co.uk/wp-content/uploads/2023/03/Higher-rates-for-additional-properties.pdf

https://www.reddit.com/r/UKPersonalFinance/comments/1k485v4/do_we_need_to_pay_additional_rate_stamp_duty/

https://www.shoosmiths.com/insights/articles/additional-stamp-duty-land-tax-charges-for-non-residents

https://www.aesinternational.com/blog/expat-guide-to-property-tax-in-the-uk

https://www.optimiseaccountants.co.uk/knwbase/stamp-duty-land-tax-for-property-investors/

https://taxscape.deloitte.com/taxtables/deloitte-uk-tax-rates-2019-20.pdf

https://www.gov.wales/higher-rates-purchases-residential-property-technical-guidance

https://thomtax.co.uk/sdlt-higher-rates-for-additional-dwellings/

https://communities.lawsociety.org.uk/may-2021/stamp-it-out/6001806.article

https://www.lexisnexis.co.uk/legal/guidance/where-the-higher-3-rates-of-stamp-duty-land-tax-sdlt-are-charged-because-a-bare-trust-is-purchasing-a

https://www.blakemorgan.co.uk/wp-content/uploads/Downloads/Stamp-Duty-Land-Tax-Higher-rates-for-additional-properties.pdf

https://www.lexology.com/library/detail.aspx?g=7b45dfc7-a8ea-468b-b2d7-be10f2ec9f01

https://www.annlhumphrey.com/publications/sdlt-linked-transactions-and-the-higher-rate/

https://www.wilsonbrowne.co.uk/guides/increased-sdlt-rates-for-additional-residential-properties/

https://www.penningtonslaw.com/news-publications/latest-news/2021/the-new-sdlt-surcharge-for-non-uk-resident-buyers

https://www.patrickcannon.net/forums/topic/can-the-use-of-a-bare-trustee-avoid-the-3-addiitonal-rate-of-sdlt/

https://www.brachers.co.uk/insights/understanding-higher-rates-of-stamp-duty-for-residential-property

https://www.pinsentmasons.com/out-law/guides/taxes-on-high-value-residential-properties

https://researchbriefings.files.parliament.uk/documents/CBP-9814/CBP-9814.pdf

https://techzone.aberdeenadviser.com/public/iht-est-plan/Tech-guide-Tax-of-discre-trust

https://hedgeslaw.co.uk/property-guide-what-rate-of-sdlt-should-you-pay-when-buying-a-residential-property/

https://kpmg.com/dp/en/home/insights/2021/08/tax-newsletter-august-2021/the-sdlt-surcharge-for-overseas-buyers.html

https://taxsummaries.pwc.com/united-kingdom/individual/other-taxes

https://uklandlordtax.co.uk/stamp-duty-buy-to-let/

https://www.laggan-uk.com/sdlt-supplemental-3-charge-on-additional-residential-property-purchased-by-individuals/

https://www.step.org/industry-news/second-home-stamp-duty-surcharge-will-create-problems-trust-beneficiaries

https://www.accountingweb.co.uk/any-answers/declaration-of-trust-over-property-triggers-sdlt

https://assets.publishing.service.gov.uk/media/5a7f89bb40f0b62305b87c0c/SDLT_summary_of_responses_final_14032016.pdf

https://www.blakemorgan.co.uk/stamp-duty-land-tax-3-surcharge-replacement-of-only-or-main-residence-and-the-three-year-rules/

https://www.taxadvisermagazine.com/article/additional-properties

https://www.dentons.com/en/services-and-solutions/international-tax-guide-to-real-estate-investment/uk-real-estate-tax-guide

https://austinmoore.com/sdlt-considerations-higher-rates-for-corporate-buyers/

https://www.taxinsider.co.uk/is-stamp-duty-land-tax-payable-if-a-trust-purchases-a-property

https://landlordleaders.osb.co.uk/education/landlord-tax/selling-your-property/stamp-duty-land-tax/

https://informaconnect.com/10-key-points-in-relation-to-the-new-higher-rates-of-sdlt/

https://thomtax.co.uk/stamp-duty/higher-rates-of-stamp-duty-land-tax-for-residential-properties/

https://www.henriquesgriffiths.com/site/library/privateclient/stamp_duty_land_tax_and_second_homes_the_basics.html

https://therightmortgage.co.uk/wp-content/uploads/2019/08/SDLT_Higher_rates_for_additional_properties.pdf

https://forums.moneysavingexpert.com/discussion/5624859/avoid-second-property-stamp-duty-using-a-trust

https://www.taxjournal.com/articles/sdlt-trusts

https://content.next.westlaw.com/practical-law/document/Ib646b77197cf11e598dc8b09b4f043e0/Legal-update-SDLT-additional-rates-on-acquisitions-of-additional-residential-property?viewType=FullText&originationContext=document&transitionType=DocumentItem&ppcid=302a1afae7004b77a7bc624071401b5f&contextData=(sc.DocLink)

https://www.taxationweb.co.uk/forum/higher-rate-sdlt-as-an-executor-beneficiary-t53475.html

https://www.accountingweb.co.uk/any-answers/gifting-property-to-avoid-additional-sdlt-rate

https://osborneslaw.com/blog/transfer-of-equity-stamp-duty/

https://www.soteriatrusts.com/insights/guide-uk-property-taxes/

https://researchbriefings.files.parliament.uk/documents/SN07050/SN07050.pdf

https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads

https://files.pumptax.com/wp-content/uploads/2022/03/03144535/Multiple-trusts-2.pdf

https://assets.publishing.service.gov.uk/media/5a81a23bed915d74e33ff42a/EN_-_SDLT-Higher_rates_for_additional_dwellings_etc.pdf

https://www.dnsassociates.co.uk/blog/refund-additional-stamp-duty-land-tax-sdlt-surcharge

https://www.culverlaw.co.uk/news/interest-in-possession-trust-guide

https://www.optimiseaccountants.co.uk/knwbase/deed-of-trust-on-property/

https://www.ohanlontax.ie/downloads/TaxationofDiscretionaryTrusts.pdf

https://www.cronertaxwise.com/community/tqotw-trust-acquisition/

https://www.withersworldwide.com/en-gb/insight/read/singapore-additional-buyer-stamp-duty-of-35-chargeable-on-transfer-of-residential-property-into-cert

https://uk.practicallaw.thomsonreuters.com/2-622-8661?transitionType=Default&contextData=(sc.Default)

https://www.biscoes-law.co.uk/site/blog/wills-and-inheritance-protection-blogs/stamp-duty-and-inherited-property

https://www.justanswer.co.uk/tax/ndzwz-want-set-trust-place-current-second.html

https://lexisweb.co.uk/source-guides/source-guide-bulletin-dwnld/file-65e99a0875b65.pdf

https://www.farrer.co.uk/news-and-insights/sdlt-for-the-company-purchaser-which-rates-apply-to-my-residential-property-purchase/