COIVD-19 Stamp Duty Holidays The Chancellor of the Exchequer – Rishi Sunak – announced a stamp duty ‘holiday’ bringing the 0% threshold up from £125,000 to £500,000 for purchases of 
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Property Tax: Signpost – Advice & Guides Our property tax signpost is where to find everything you need to know about property tax. Introduction – Landlords, Rental Properties, Developers & 
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Myles-Till v HMRC [2020]   In January 2017 the taxpayer acquired a property for just over £1.3m. The property was comprised of: 3 acres of land; A three-bedroom house A 
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Stamp Duty Land Tax – Sign Post Introduction Stamp Duty Land Tax (“SDLT”) is payable by the purchaser where there is a chargeable land transaction. It applies to transactions that 
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Stamp Duty Land Tax Calculator 2020/21 Our stamp duty calculator is designed to give you an idea of the SDLT that will be due on your property purchase. Stamp duty 
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Stamp Duty Land Tax & Derelict Properties – Introduction In a recent case (Bewley Limited v HMRC), it was held that higher rate stamp duty, or 3% surcharge as it 
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Multiple Dwellings Relief (MDR) – Introduction This article focuses on the Stamp Duty Land Tax (“SDLT”) relief called Multiple Dwellings Relief. First, it is important to discuss the definition of 
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Replacement of Main Residence Exception – Stamp Duty 3% Surcharge – Introduction This article considers the ‘three-year rule’ on the replacement of an only or main residence that acts as 
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Stamp duty first time buyer and Introduction It was announced  in Budget 2017 that first time buyers would potentially qualify for relief from Stamp Duty Land Tax (SDLT). Budget 2018 
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Stamp Duty Company Purchase – The FAQs & Facts General – Envelope Dwellings & Super Rates of SDLT In 2012, two measures were introduced to curtail the corporate enveloping of 
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