SDLT-HIGHER-RATE-FOR-ADDITIONAL-PROPERTIES

Andrew Goldstone and Ruth Moore (Mishcon de Reya) review the latest developments in the private client arena, including: the proposed new SDLT rate; the downsizing inheritance tax residential nil rate band proposals; the common reporting standard; and reform of the wear and tear allowance.

 

Paula Tallon (Gabelle) answers questions on HMRC’s consultation on the proposed additional 3% SDLT rate on buying further residential properties.