Legal News

Finance Bill 2018—stamp duty land tax higher rates (3% surcharge)

Published on: 15 December 2017
Published by: LexisPSL
  • Finance Bill 2018—stamp duty land tax higher rates (3% surcharge)
  • Original news
  • What was the loophole closed by the changes to the higher rates of SDLT?
  • How does FB 2018, Sch 11 close that loophole?
  • What other changes does FB 2018 make to the operation of the 3% surcharge?
  • Are there still situations in practice where the 3% surcharge applies, but there is no policy reason for it to do so?
  • Are there other situations where the 3% surcharge is not working as it should do in practice?

Article summary

Tax analysis: John Shallcross, associate at Blake Morgan, explains the implications of Schedule 11 to the Finance Bill 2018 (FB 2018) on the operation of the higher rates of stamp duty land tax (SDLT) for additional dwellings. or take a trial to read the full analysis.

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