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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