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 represented the taxpayers in this appeal where the tax tribunal decided that the refund of the 3% higher rates on the sale of a main residence following the acquisition of the replacement was not available when the taxpayers had purchased two side-by side apartments a few weeks apart with the intention of amalgamating them to form one apartment as their replacement main residence prior to the sale of their old main residence.
The decision has some helpful analysis of how to interpret the provisions in Schedule 4ZA FA 2003.
Read more here.