Laytons ETL

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SDLT on purchase of site for development

First published in Tax Journal, issue 1371 | 6 October 2017

 

A residential property development company (Devco) has instructed me, a partner in a law firm, to advise on the SDLT position in respect of its proposed purchase of a freehold development site in one of the home counties in England, and to consider whether steps could be taken to mitigate its SDLT charge on the transaction.
 

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