propertylawadvice

12

Jul

2022

Stamp Duty, Multiple Dwellings Relief and Apportionment

Claire Cooper's picture

Written by Claire Cooper

When buying properties that comprise more than one residence, multiple dwellings relief (MDR) is available against Stamp Duty Land Tax (SDLT). As a First-tier Tribunal (FTT) ruling showed, however, both the availability and extent of such relief is...

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