SDLT for mixed-use transactions
Act now to secure repayments
In November 2020, HMRC published a change in their approach towards the Stamp Duty Land Tax (“SDLT”) treatment of certain transactions. This has created an opportunity for potentially large SDLT repayments for a number of purchasers in the last 12 months.
The change will impact mixed-use transactions which include both residential and non-residential land and/or property, particularly where more than one residential property is acquired.
Find out more about what’s changed, along with some example case studies, in our info sheet.