You’re Grounded!: Grounds & Residential Property for SDLT

Stamp Duty Land Tax (SDLT) is charged to the buyer on the acquisition of land in England and Northern Ireland. With the rates for SDLT typically being greater for residential land, there is an incentive for property to be deemed non-residential for tax purposes. In the case of Hyman, Pensfold, & Goodfellow v HMRC [2021], … Continue reading You’re Grounded!: Grounds & Residential Property for SDLT