Multiple Dwellings Relief for SDLT – HMRC gets tough

Aims

To explore the classification of property for SDLT and the opportunities which Multiple Dwellings Relief present in conjunction with recent case law which demonstrates a hardening response from HMRC.

Outcome

Participants will be able to:

• • Identify the type of property they are dealing with for SDLT
  • The situations where Multiple Dwellings Relief may apply

Agenda

• Classification of property
• Rates
• Multiple Dwellings Relief – the basic rules
• Application to annexes
• Recent cases
• Traps