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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I appeared for the taxpayer in this appeal involving a claim for different rates of SDLT for residential and non-residential property arising from the presence of a grassy field adjoining a countryside house and garden and whether it was part of the grounds of the house.
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