SDLT First Time Buyers Rate

Since November 2017 the government has introduced a new concessionary rate for first time buyers up to £300,000. This means that for first time buyers there is no SDLT payable on property that is below £300,000. In order to qualify for the First Time Buyer Rate the person buying must be someone who has never […]

SDLT Additional Homebuyers Rate

Stamp Duty Land Tax (“SDLT”) is a duty payable to HMRC upon the purchase of property in England (this article does not cover tax payable on the purchase of Scottish property, which is subject to a different regime under the Land and Buildings Transaction Tax (LBTT), or on the purchase of Welsh property, which now […]