
FREE CHAPTER from ‘A Practical Guide to Stamp Duty Land Tax in England and Northern Ireland’ by Suzanne O’Hara
Chapter One – Introduction SDLT was introduced in 2003, replacing Stamp Duty for land transactions. For many of the years that followed, the standard ‘slab system’ applied with the only concerns for those calculating the SDLT charge being the value and nature of the property. However, over the years HMRC […]