Dwell, Dwell, Dwell – HMRC Clarifies SDLT Guidance

Whether a property is residential or non-residential for Stamp Duty Land Tax (“SDLT”) purposes is not always clear cut, and this will affect the tax payable and also the reliefs/exemptions that might apply. Residential rates can be as high as 15% (where the 3% surcharge applies), whilst non-residential rates top out at 5%. Mixed use … Continue reading Dwell, Dwell, Dwell – HMRC Clarifies SDLT Guidance