SDLT and Divorce: Transferring Property and the 3% Surcharge
Stamp duty on a divorce or separation can be complicated and it is very important to take advantage of the exemptions from stamp duty...
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Patrick Cannon appeared for the taxpayer in this SDLT appeal where the First-tier Tax Tribunal held that it was not necessary for the vendor to have knowledge of the other transactions for the provisions of Section 75A of the Finance Act of 2003 to be engaged.
Read more about the full decision here Geering and others v HMRC