This update comments on the latest developments on the following:
 

• First time buyer’s relief (FTB)
• Higher rates (or 3% surcharge) for additional dwellings (HRAD)
• SDLT Manual updated to incorporate guidance on HRAD
• Technical queries submitted to Stamp Office
• What is a “major interest”?
• Errors in SDLT returns
• Proposed shortening of time limit for filing SDLT returns to 14 days
• Additional information schedules to SDLT1
• Determining the rate of SDLT chargeable on purchases of residential property
• Welsh Land transaction tax
• Project Blue
• ATED
   

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