Transfer of assets abroad – Upper Tribunal waits for Court of Appeal to decide where to draw the line
The decision of the Upper Tribunal in the case of The Commissioners for HMRC v Andreas Rialas has been published.
In its decision, the...
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What do you get if you cross a property purchase involving residential and non-residential elements with Multiple Dwellings Relief?
Previously, the answer might often have been a 3% SDLT surcharge (which is usually payable if, after completion of the purchase, the...
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