The five key 2010 issues of practical importance for SDLT are: the relief for first-time buyers; the rule change intended to block partnership schemes; land registration difficulties; the new enquiries and penalties rules; and the new DOTAS rules for SDLT avoidance schemes. From 6 April 2011 the top rate of SDLT for residential property will be increased from 4% to 5% for transactions over £1 million.
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