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29 July
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 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
7 December
Simon Burge, a family law expert, takes a look at the use of a "living together agreement" in connection with a joint borrower mortgage for an unmarried couple, where only... 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
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
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
2 May
The 3% stamp duty land tax (SDLT) surcharge can now apply to additional residential properties and inherited properties can be relevant. Let us take the example of Kirstie, who is... Read Morearticles
12 August
A new 3% surcharge in stamp duty land tax (SDLT) for additional properties was introduced on April 1, 2016. Following the change it has been reported that HMRC's stamp duty... 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
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 More- 1
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