A Complete Guide to 3% SDLT Surcharge Refund Claim
Buying a new main residence before selling the old one incurs a 3% SDLT surcharge, refundable if sold within three years. Genuine intention and specific conditions must be met for the 3% SDLT refund, requiring thorough documentation. Examples cover scenarios...
A Complete Guide on SDLT Returns
SDLT is mandatory for land or building acquisitions in England and Northern Ireland, requiring a return to HMRC within 14 days. Exemptions include transactions with nil consideration, certain spousal transfers, and specific leases. Late filing incurs penalties, escalating up to...
A Complete Guide on Stamp Duty Land Tax
SDLT is a self-assessed tax on land transactions in England and Northern Ireland, based on chargeable consideration.
