HMRC’s guidance on the higher rate, originally published in March 2016, was updated in November 2016. Those who have not yet read the updated guidance are advised to do so.
In this note, we consider some of the legal issues (and related commercial questions) which may arise for clients operating within the Real Estate and Construction sectors, following Britain’s vote to leave the EU.
The Autumn Statement, presented by the Chancellor on 25 November 2015, included some significant announcements on SDLT on which we commented previously.
On 28th December 2015 the government published a consultation document on the proposal, previously announced by the Chancellor in the Autumn Statement on 25th November 2015 ...
