Q&As

Does the higher rate of Stamp Duty Land Tax apply to property purchased by trustees of a qualifying trust for bereaved minors?

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Published on LexisPSL on 19/12/2016

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  • Does the higher rate of Stamp Duty Land Tax apply to property purchased by trustees of a qualifying trust for bereaved minors?

Does the higher rate of Stamp Duty Land Tax apply to property purchased by trustees of a qualifying trust for bereaved minors?

The higher rates of stamp duty land tax (SDLT) apply to purchases of additional residential properties, which means that an additional 3% surcharge will be added to the original SDLT rate. The Practice Note 3 per

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