Andrew Evans

This Practice Note provides an overview of a shareholder’s entitlement to business asset disposal relief (previously entrepreneurs’ relief) in respect of the sale of shares acquired following the exercise of various types of share options (including EMI, CSOP and SAYE) and the sale of shares acquired pursuant to a share incentive plan (SIP). This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

This Practice Note summarises the land transaction tax (LTT) compliance regime and gives an overview of the sanctions that may be imposed in various circumstances, including late payment of LTT and late submission of returns. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

This Practice Note summarises the applicable rates and bands of land transaction tax (LTT). It also explains the meaning of chargeable consideration, linked transactions, contingent and unascertained consideration. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

This Practice Note summarises how land transaction tax (LTT) applies to particular categories of transactions and taxpayers, including residential land, mixed use claims, residential leases, leases held over, multiple dwellings relief, cross border transactions, the targeted anti-avoidance rule (TAAR), the general anti-avoidance rule (GAAR), co-ownership authorised contractual schemes (CoACs), partnerships and Brexit. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.

This Practice Note provides an overview of land transaction tax (LTT), which replaced stamp duty land tax in Wales with effect from 1 April 2018, including key concepts, administration and commencement provisions. This Practice Note is produced in partnership with Andrew Evans of Geldards LLP.