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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In this appeal I represented the taxpayers in a claim for Multiple Dwellings Relief in the context of a main house plus granny annex which were connected by a short corridor but not a lockable internal door at the effective date and whether they were each suitable for use as a single dwelling. This case contains some useful analysis of the meaning of “dwelling” and the equivalent case-law for the purposes of VAT and Council Tax.
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