This update comments on the latest developments on the following:
- Higher SDLT rates on purchases of additional residential properties: what counts as a “major interest”?
- Residential property: whether land which adjoins a dwelling forms part of its “grounds”.
- When are six or more dwellings the subject of a “single transaction”?
- The SDLT treatment of purchases of garden or grounds without a dwelling.
- Enquiries into SDLT returns
- Stamp Office’s replies to technical queries
- Payment of SDLT
- Purchase of site for residential development
- Submission of ATED returns
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