SDLT BUDGET 2012 PROPOSALS AND TRUSTS
HMRC has clarified that the new 15 per cent rate of SDLT for residential property transactions above GBP2 million, will not apply where the purchaser is a company acting as trustee of a settlement.
This content is only available upon subscribtion to Techlink.
Technical Connection Ltd, 1st Floor, York House, 23 Kingsway, London, WC2B 6UJ
Email: enquiries@technicalconnection.co.uk
