Laytons ETL

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SDLT & ATED Update

This update comments on the latest developments on the following:

 

  • Communications with Stamp Office on SDLT

  • Shortening of filing and payment window to 14 days from the effective date

  • What is a “major interest”?

  • Bare trusts and first time buyer’s relief

  • Gardens and grounds of a dwelling

  • When does a property count as “mixed use” subject to the non-residential SDLT rates?

  • Supreme Court decision in Project Blue

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