This Q&A looks at who is connected to an LLP for the purposes of the linked transaction rules and ...
This Q&A looks at whether works to a kitchen on a new build attracts SDLT.
This Q&A considers whether the sale and leaseback exemption from SDLT can apply on the sale and ...
This Q&A considers the SDLT payable where there is an exchange of two land interests that have ...
This Q&A considers whether bank accounts where the deceased is overdrawn, credit cards where there ...
This Q&A considers the rate of SDLT which applies to the acquisition of three properties (two ...
This Q&A considers the application of IHTA 1984, s 71 to pre-2006 accumulation and maintenance ...
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