Should non-residential SDLT rates be applied to scruffy dwellings?

‘Tax refund outfits’ have been making hay over the last few years. Their ‘game’ works roughly as follows: 1. Sift through Rightmove…

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3% stamp duty land tax (SDLT) surcharge and linked transactions

We recently considered a scenario where a property development company was considering acquiring a £3m house for development purposes. More accurately,…

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