SDLT & ATED Update

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