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 of “additional residential properties” starting on 1 April 2016.  HMRC refer to it as HRAD, it is commonly called the 3% surcharge. It has caused … Continue reading SDLT surcharge – Expiry of the transitional period on 26th November 2018