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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Abolition of Multiple Dwellings Relief does not prevent reclaims being made

On 6 March 2024 the Chancellor announced that Multiple Dwellings Relief (MDR) was to be abolished from 1 June 2024 (unless…

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