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23 August
Stamp duty land tax (SDLT) for property developers varies, depending on whether the property counts as residential or as non-residential. Different rates of SDLT apply accordingly, and significant amounts of... Read Morearticles
16 November
The stamp duty land tax (SDLT) treatment of purchases of mixed use property, such as a building with flats over commercial property, is complicated. Where there are a number of... Read Morearticles
23 July
Reduced rates of stamp duty land tax (SDLT) lasting until 31 March 2021 were announced on 8 July 2020 with immediate effect. The holiday applies to all residential property, whether... Read Morearticles
20 April
HMRC continue to struggle with the complexity of the rules around the higher rates of Stamp Duty Land tax for purchases of additional residential properties, especially the replacement of the buyer’s... Read Morearticles
20 April
This case study shows the complexity of the rules around the higher rates of SDLT for purchases of additional residential properties, especially the replacement of the buyer's only or main residence. It... Read Morearticles
15 April
New ruling on when a property with an annexe qualifies for multiple dwellings relief for stamp duty land tax The First-tier Tax Tribunal has decided that a property with an... Read Morearticles
15 April
The Stamp Duty Land Tax issues on the purchase of a property with a granny flat, an annexe or other subsidiary dwelling including multiple dwellings relief and the 3% surcharge... Read Morearticles
20 January
The complicated rules for the higher rates of Stamp Duty Land Tax for purchases of additional residential properties can work out badly for members of the armed forces who have had to... Read Morearticles
2 January
In a First Tier Tribunal case decided in January 2019, P N Bewley Ltd escaped the higher rates of stamp duty land tax (SDLT) on the purchase of a dilapidated... Read Morearticles
1 October
Three blogs have been posted on legal issues arising where the Bank of Mum and Dad gives a helping hand. With reports that the Bank of Mum and Dad is... Read Morearticles
3 September
The Stamp Duty Land Tax rules around the 'replacement of main residence exception' are complicated and caught out a mortgage broker, with a complaint against him being upheld. This blog... Read Morearticles
5 August
The higher rates of Stamp Duty Land Tax are intended to apply to purchases of additional residential properties, such as second homes and buy to let properties. The design of... Read More- 1
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