There have been no major changes to residential SDLT since non-resident surcharge was introduced in April 2021. However, there are now a dozen or more rates of SDLT that could apply to a residential purchase, and in this session we will, using worked examples, learn how to select the correct rate. A table of rates will be provided. In addition we will:
- be reminded of the HRAD exemptions
- look at the main home replacement exemption in detail
- comment on a recent consultation
- review reported tax appeals on multiple dwellings relief
Paul Clark, Solicitor and SDLT trainer, Consultant, Cripps LLP

