In this episode, Caroline Fleet, Head of Real Estate and Nick Latimer, Regional Real Estate Lead, explore some of the current hot topics in Stamp Duty Land Tax (SDLT).
They unpack the SDLT nuances around the use of trusts, the distinction between residential and non-residential property, and the threshold at which a derelict property is no longer classified as residential for SDLT purposes. This discussion also touches on budget speculation and recent case law.