This update comments on the latest developments on the following:
 

• Higher SDLT rates on purchases of additional residential properties:  what counts as a “major interest”?
• Residential property:  whether land which adjoins a dwelling forms part of its “grounds”.
• When are six or more dwellings the subject of a “single transaction”?
• The SDLT treatment of purchases of garden or grounds without a dwelling.
• Enquiries into SDLT returns
• Stamp Office’s replies to technical queries
• Payment of SDLT
• Purchase of site for residential development
• Submission of ATED returns
   

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