RESIDENTIAL SDLT LATEST POSITION
£25 plus VATBook Now
CPD Time: 1 hour
Duration: 1 hour
The big news for conveyancers is the introduction on 1 April 2021 of a 2% surcharge on residential purchases where the buyer is not resident in the UK. It can affect UK citizens who work abroad for a couple of years, and private companies where a minority shareholder does not live in the UK. In this session Paul Clark will outline the new surcharge and also draw some lessons from recent practice and case law, including:
- The importance of a door to MDR
- Typical MDR enquiries
- Can one have two replacement homes and avoid surcharge?
- Is a buyer “safe” after 9 months?
- Losing a relief, like MDR or exemption from 15%
Paul Clark, Solicitor and SDLT trainer, Consultant, Cripps LLP
£25.00 + VAT