Variations in stamp taxes on residential dwellings
Steven Dowers examines the increased nil rate bands for residential property.
Following devolution, the UK now has three separate stamp tax regimes for the acquisition of residential property:
One of Chancellor Rishi Sunak’s headline announcements in the Summer Economic Statement was a temporary reduction in the rate of SDLT for the purchase of residential property up to £500,000. This has made an already complex situation even more complex.
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