Is a House always “Residential Property” for SDLT?

Stamp Duty Land Tax (“SDLT”) is payable by the buyer on the purchase of land and property in England and Northern Ireland. The rate at which SDLT is charged is determined by whether or not the property is “residential” property, which is defined in the legislation as a building that is: Used or suitable for … Continue reading Is a House always “Residential Property” for SDLT?