A Very Unusual Era

At the time of writing a period of two months seems to have passed without any substantive changes being made to SDLT. This must be some kind of record and in terms of such a young tax must count as the equivalent of a geological era worth naming in its own right! Right up until Royal Assent to Finance Act 2004 the changes have been relentless not only in quantity but in their level of baffling complexity commencing even before the new tax started on 1 December 2003. The release of the latest version of the Orange Book putting layer upon...