SDLT has become an extremely complex and confusing tax so the aim of this presentation is to highlight the traps for the unwary and help to mitigate the cost of making expensive errors
- Classification of property
- Residential
- Non-residential
- Mixed use
- High Value residential property
- Rates
- No chargeable consideration
- Multiple dwellings relief
- First Time Buyer’s relief – effect of inheritance from estates or lifetime gifts
- Non-resident surcharge
- 75A FA 2003 – anti-avoidance
- The new SDLT provisions from Sept 2022
Gill Steel, Solicitor & Director of LawSkills Ltd

