The following Tax Q&A produced in partnership with Sean Randall of Blick Rothenberg provides comprehensive and up to date legal information covering:
The purchaser could choose to claim stamp duty land tax (SDLT) multiple dwellings relief (MDR) or not. Two calculations should be done to determine whether it would be sensible to claim the relief. The calculations should not be sensitive to the purchaser’s ownership of additional residential properties for a reason that will be explained below.
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