SDLT & ATED Update

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