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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
17 March
As promised by the Chancellor, the stamp duty land tax 3% surcharge on "additional" residential properties acquired will come into force on April 1 2016, but disappointingly residential developers have... 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 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
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
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
7 May
At Blake Morgan, we often need to bring our expertise with different areas of the law together to recommend the best way to structure a deal. Doing this can save... Read Morearticles
26 March
Our experts take a look at issues arising where parents invest in property whilst a child of the family is at university. Stamp duty land tax, income tax, capital gains... Read Morearticles
9 September
In the latest of our "Bank of Mum and Dad" series, our experts take a look at issues arising where parents help a child buy a property when the child... Read Morearticles
8 March
Occasionally Mum and Dad own a family home which could be transferred to a son or daughter when Mum and Dad downsize. In these situations it is not uncommon for... Read Morearticles
16 October
Figures published at the end of September 2018 for the tax year ending in April 2018 show that £1.895 billion was raised from the extra 3% SDLT on additional dwellings.... 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