This update comments on the latest developments including the 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 and the Supreme Court decision in Project Blue.

This update comments on the latest SDLT and ATED developments including first time buyer’s relief, higher rates (or 3% surcharge) for additional dwellings (HRAD), SDLT Manual updated to incorporate guidance on HRAD...

The Autumn Statement, presented by the Chancellor on 25 November 2015, included some significant announcements on SDLT on which we commented previously.