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SDLT on land assembly

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Complex SDLT issues can arise in connection with land assembly projects, not just in terms of the approach adopted by developers in order to gather in various property rights but also in the choice of acquisition vehicle used, the associated VAT treatment and (given the recent rush of residential property case law and updated HMRC guidance) what SDLT rate regime will apply. However, all of the SDLT issues highlighted in this article should be capable of being satisfactorily resolved, with smooth management of related SDLT compliance matters being achievable, if taken into account well in advance of signing legal documents.
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