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