This session took place on Thursday 25 September 2025

Presenter: Stephen Desmond For access to the recording, please email Elouise at elouise.enright@surreylawsociety.org.uk

SDLT can be the bane of conveyancers’ working lives.

Introduced in 2003, successive layers of complexity have been added to Stamp Duty Land Tax. Today, it is more challenging than ever for property lawyers to apply the relevant rules in complex and non-routine matters.

This presentation will consider key risks which have emerged in recent times.

This live broadcast session will also consider the key risk areas and when it might be a good idea to say, ‘this matter needs an expert opinion’.

Issues covered will include—

• Can the purchaser claim that a property with several acres of land is not wholly residential?
• Is an empty property a dwelling if it needs extensive repair and renovation?
• Was the contract substantially performed?
• Can the property be converted to non-residential status on completion day?
• Can the buyer claim a lower rate of tax if purchasing a high-value residential property?
• Key changes to HMRC’s SDLT manual

About Stephen Desmond

Since 2004, Stephen Desmond has delivered more than 1,900 CPD events to lawyers from a variety of backgrounds, with a particular focus on flat and apartment leases and practical solutions. Delegates at these events have included practitioners from a variety of size of firms, ranging from sole practitioners to City Solicitors.

Stephen is a contributing editor to Butterworths Property Law Service, writing on the complex law relating to long and short leases. He has written for a monthly publication on the subject of commercial property. He also once ran a university-accredited distance-learning course for aspiring paralegals in the subject of residential conveyancing.

A non-practising Solicitor with several years post-qualification experience, Stephen has represented many business and private clients, including property investors and local authorities.