Q&As

Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes after that date, due to unforeseen delays ie coronavirus (COVID-19) related?

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Published on LexisPSL on 06/01/2021

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Is there any saving provision under the current SDLT holiday rules for a transaction which has exchanged before 31 March 2021 but which completes after that date, due to unforeseen delays ie coronavirus (COVID-19) related?

The temporary increase in the nil rate band for SDLT applies to transactions with an effective date that falls within the period from 8 July 2020 ending 31 March 2021. This means that the transaction mu

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