Guide to the 3 per cent Additional Charge

Read my updated guide based on the Finance (No 2) Bill 2016 provisions

Stamp Duty Holiday: When Will It End?

The Stamp Duty Holiday is due to end on 31 March 2021. However, the Chancellor is under enormous pressure to extend the holiday because of the...

HMRC issues “nudge letters” on Furlough Fraud

What is a “nudge” letter? HMRC are currently writing to around 3, 000 employers a week with furlough fraud letters saying they may have to repay...

What is the “grounds” of a property for SDLT?

“Grounds” of property for SDLT has a wide meaning and its ordinary meaning is land attached or surrounding a house which is occupied with the house...

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