Espalier Vs HMRC: Higher SDLT & Mixed Used Property
The Espalier Ventures Property (Lansdowne Road) Ltd. vs. HMRC case underscores the higher Stamp Duty Land Tax (SDLT) rate application, ruling that garages were part of a dwelling under the FA03 Para 18(3) and rights to communal gardens were linked...
Stamp Duty on Mixed Use Property
This article addresses Stamp Duty Land Tax (SDLT) on mixed-use properties, highlighting the importance of accurate SDLT forms and considering Multiple Dwellings Relief (MDR) for the residential portion, vital for tax advisors and property owners.
