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23 July - John Shallcross

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 More

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20 April - John Shallcross

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 More

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20 April - John Shallcross

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 More

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15 April - John Shallcross

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 More

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15 April - John Shallcross

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 More

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20 January - John Shallcross

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 More

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2 January - John Shallcross

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 More

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1 October - John Shallcross

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 More

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3 September - John Shallcross

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 More

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22 August - John Shallcross

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

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5 August - John Shallcross

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

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29 July - John Shallcross

The Stamp Duty Land Tax (SDLT) treatment of properties with self-contained annexes is complicated, but HMRC have recently clarified one point.  They confirmed on 23 July 2019 that, where the... Read More