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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
29 November
Recent figures show the level of receipts from Stamp Duty Land Tax. Our SDLT expert John Shallcross takes a look in more detail. The figures released by HMRC on 21 November... Read Morearticles
17 March
Yesterday at the Budget draft legislation was produced finalising the structure of the 3% SDLT surcharge. As expected, the higher SDLT rates will not apply to a single purchaser where... Read Morearticles
11 February
At the end of September 2018, just ahead of the Conservative Party Conference, Theresa May announced she was discussing with colleagues changes to increase stamp duty land tax for buyers... Read Morearticles
28 May
Starting from the day of the Budget on 22 November 2017 relief from Stamp Duty Land Tax (SDLT) has been available for qualifying first time buyers paying up to £500,000... Read Morearticles
20 June
The Autumn Budget of 22 November 2017 was an exciting Budget for those of us who live and breathe the stamp duty land tax (SDLT) rules on when a purchase... Read Morearticles
4 November
John Shallcross takes a look at the latest statistics on tax receipts from stamp duty land tax and considers what they tell us about first time buyers' relief and of... Read Morearticles
16 March
Following today's Budget, and from midnight tonight, purchasers of non-residential property will be subject to a revised structure of Stamp Duty Land Tax (SDLT). In line with the changes made... Read Morearticles
29 September
As buses often come in threes, so do the questions surrounding stamp duty land tax, or SDLT, I am asked. I have encountered a few issues recently, where a development... Read Morearticles
27 November
On 24 March 2017, just ahead of the first anniversary of the SDLT 3% surcharge coming into force on 1 April 2016, HMRC updated their brief online guidance called "Guidance... Read Morearticles
27 November
The 25th November 2017 marked the second anniversary of the 2015 Autumn Statement in which the Government announced that “higher rates of stamp duty land tax” would apply to purchases... 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 More