Sub-sale Relief - backwards and forwards
The Finance Bill 2013 provisions withdraw the exemption from SDLT for certain sub-sales back to 21st March 2012 and also contain what will become the new sub-sale rules from Royal Assent.
My guide to the 2012/13 SDLT, ARPT, GAAR and other changes Part 2
My guide to the 2012/13 SDLT, ARPT, GAAR and other changes Part 1
This detailed guide will be updated over the course of the year as things develop.