A Quick Replacement – SDLT Relief and Recent Case Law

Stamp Duty Land Tax (SDLT) is payable on the acquisition of land and property over a certain price in England and Northern Ireland. Different taxes apply if the land/property is located in Scotland (Land and Buildings Transaction Tax) or Wales (Land Transaction Tax). The tax payable is calculated using tax bands. Where the price/consideration for … Continue reading A Quick Replacement – SDLT Relief and Recent Case Law