This update comments on the latest developments on the following:

• Communications with Stamp Office on SDLT

• Shortening of filing and payment window to 14 days from the effective date

• What is a “major interest”?

• Bare trusts and first time buyer’s relief

• Gardens and grounds of a dwelling

• When does a property count as “mixed use” subject to the non-residential SDLT rates?

• Supreme Court decision in Project Blue
  

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